https://www.taxtmi.com/caselaws?id=17606 The High Court of Allahabad held that the Tribunal does not have the authority to review or recall orders passed under section 256(1) of the Income-tax Act, 1961. The Court emphasized that the power to rectify mistakes under section 254 is distinct from the power to review or recall orders. As there is no statutory provision for review by the Tribunal, the impugned order recalling the earlier order was quashed. The petition was allowed, and the order dated December 22, 1993, was set aside without costs. en-us Fri, 12 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17606 The High Court of Allahabad held that the Tribunal does not have the authority to review or recall orders passed under section 256(1) of the Income-tax Act, 1961. The Court emphasized that the power to rectify mistakes under section 254 is distinct from the power to review or recall orders. As there is no statutory provision for review by the Tribunal, the impugned order recalling the earlier order was quashed. The petition was allowed, and the order dated December 22, 1993, was set aside without costs. Case-Laws Income Tax Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17606