https://www.taxtmi.com/caselaws?id=26967 The High Court upheld the Tribunal's decision to recall and set aside its order for fresh disposal, deeming it a rectification of mistakes rather than a review under section 254(2) of the Income-tax Act, 1961. The Court affirmed that the Tribunal had the inherent power to rectify errors apparent from the record without conducting a review, distinguishing between a "point of law" and a "question of law." The Tribunal's actions were deemed within its jurisdiction, leading to the dismissal of the Revenue's petition without the need for a reference to the High Court. en-us Thu, 29 Nov 1984 00:00:00 +0530 Tue, 09 Feb 2010 17:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26967 The High Court upheld the Tribunal's decision to recall and set aside its order for fresh disposal, deeming it a rectification of mistakes rather than a review under section 254(2) of the Income-tax Act, 1961. The Court affirmed that the Tribunal had the inherent power to rectify errors apparent from the record without conducting a review, distinguishing between a "point of law" and a "question of law." The Tribunal's actions were deemed within its jurisdiction, leading to the dismissal of the Revenue's petition without the need for a reference to the High Court. Case-Laws Income Tax Thu, 29 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26967