https://www.taxtmi.com/caselaws?id=38171 Interference under Article 226 was unwarranted where the Tribunal had decided the income-tax appeal on merits after non-appearance by the assessee and later refused to restore the matter. The High Court found the Tribunal's reasons for rejecting the adjournment and restoration request to be relevant and cogent, and treated the restoration plea as an invocation of discretionary inherent jurisdiction. In the absence of any manifest error of law, the refusal to restore the appeal was upheld and writ interference was declined. en-us Thu, 30 Mar 1978 00:00:00 +0530 Sat, 03 Apr 2010 15:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38171 Interference under Article 226 was unwarranted where the Tribunal had decided the income-tax appeal on merits after non-appearance by the assessee and later refused to restore the matter. The High Court found the Tribunal's reasons for rejecting the adjournment and restoration request to be relevant and cogent, and treated the restoration plea as an invocation of discretionary inherent jurisdiction. In the absence of any manifest error of law, the refusal to restore the appeal was upheld and writ interference was declined. Case-Laws Income Tax Thu, 30 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38171