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    <title>2023 (1) TMI 492 - BOMBAY HIGH COURT</title>
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    <description>The High Court held that the Tribunal&#039;s review of its previous order was impermissible and set aside the order allowing rectification by the revenue. The High Court acknowledged the alternate remedy of appeal but noted that when an order is passed without jurisdiction, the writ jurisdiction can be exercised. The High Court found that the Tribunal had reviewed its earlier order improperly and stayed the operation of the new order for further consideration, recognizing the need for final disposal of the petition and ensuring a fair consideration of the petitioner&#039;s case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=432745</link>
      <description>The High Court held that the Tribunal&#039;s review of its previous order was impermissible and set aside the order allowing rectification by the revenue. The High Court acknowledged the alternate remedy of appeal but noted that when an order is passed without jurisdiction, the writ jurisdiction can be exercised. The High Court found that the Tribunal had reviewed its earlier order improperly and stayed the operation of the new order for further consideration, recognizing the need for final disposal of the petition and ensuring a fair consideration of the petitioner&#039;s case.</description>
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