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    <title>1996 (8) TMI 32 - PATNA High Court</title>
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    <description>The High Court set aside the Income-tax Appellate Tribunal&#039;s decision to recall its earlier order and rehear the case. The Court held that the Tribunal exceeded its jurisdiction by reviewing its own decision, emphasizing that its power to amend orders does not extend to overturning them. The Court ruled in favor of the petitioner, finding the Tribunal&#039;s action unsustainable in law, and nullified the impugned order. No costs were awarded in the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=17428</link>
      <description>The High Court set aside the Income-tax Appellate Tribunal&#039;s decision to recall its earlier order and rehear the case. The Court held that the Tribunal exceeded its jurisdiction by reviewing its own decision, emphasizing that its power to amend orders does not extend to overturning them. The Court ruled in favor of the petitioner, finding the Tribunal&#039;s action unsustainable in law, and nullified the impugned order. No costs were awarded in the case.</description>
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