https://www.taxtmi.com/caselaws?id=19815 The High Court treated the Tribunal's recall of its earlier ex parte order, its change of opinion without fresh material, and its approach to a rectification order passed with the assessee's consent as questions fit for reference. It did not decide the merits of whether the recall was justified, whether the Tribunal could depart from its earlier view without new material, or whether an appeal lay against the rectification order. Instead, it allowed the applications and directed the Income-tax Appellate Tribunal to draw up a statement of case and refer the three questions to the High Court for opinion. en-us Tue, 30 Nov 1993 00:00:00 +0530 Mon, 09 Nov 2009 18:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19815 The High Court treated the Tribunal's recall of its earlier ex parte order, its change of opinion without fresh material, and its approach to a rectification order passed with the assessee's consent as questions fit for reference. It did not decide the merits of whether the recall was justified, whether the Tribunal could depart from its earlier view without new material, or whether an appeal lay against the rectification order. Instead, it allowed the applications and directed the Income-tax Appellate Tribunal to draw up a statement of case and refer the three questions to the High Court for opinion. Case-Laws Income Tax Tue, 30 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19815