https://www.taxtmi.com/caselaws?id=25717 The High Court held that the Tribunal lacked jurisdiction to order a rehearing of appeals already decided on merits, emphasizing that the Tribunal does not have the power to review its own orders. The Court found the reference to be incompetent as it was made on an order falling outside the scope of the Income-tax Act. Consequently, the High Court refused to answer the referred question of law, deeming the reference incompetent and highlighting the importance of adhering to statutory provisions in making references to the High Court. en-us Tue, 28 Oct 1986 00:00:00 +0530 Sat, 30 Jan 2010 13:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25717 The High Court held that the Tribunal lacked jurisdiction to order a rehearing of appeals already decided on merits, emphasizing that the Tribunal does not have the power to review its own orders. The Court found the reference to be incompetent as it was made on an order falling outside the scope of the Income-tax Act. Consequently, the High Court refused to answer the referred question of law, deeming the reference incompetent and highlighting the importance of adhering to statutory provisions in making references to the High Court. Case-Laws Income Tax Tue, 28 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25717