https://www.taxtmi.com/caselaws?id=468803 In section 254(2) proceedings, the Tribunal held that the miscellaneous applications were time-barred and, in the absence of express statutory power, delay could not be condoned. It also held that Rule 24 relief was unavailable because sufficient cause for non-appearance had not been shown, as the earlier order had already recorded the absence of reasonable cause. The Tribunal further found that the fresh applications were, in substance, an impermissible attempt to review its earlier order, and reiterated that it has no power to review absent statutory authority. The applications were therefore not maintainable and no recall of the ex parte order was granted. en-us Fri, 23 Aug 2024 00:00:00 +0530 Thu, 21 May 2026 13:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468803 In section 254(2) proceedings, the Tribunal held that the miscellaneous applications were time-barred and, in the absence of express statutory power, delay could not be condoned. It also held that Rule 24 relief was unavailable because sufficient cause for non-appearance had not been shown, as the earlier order had already recorded the absence of reasonable cause. The Tribunal further found that the fresh applications were, in substance, an impermissible attempt to review its earlier order, and reiterated that it has no power to review absent statutory authority. The applications were therefore not maintainable and no recall of the ex parte order was granted. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468803