1999 (11) TMI 40

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....Mr. R. K. Joshi, learned counsel for the assessee. In respect of the assessment years 1953-54 and 1954-55 appeals were preferred by the Revenue before the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, being I. T. A. Nos. 537 and 538 (Gauhati) of 1990. These appeals were heard and vide order dated September 24, 1993, both the appeals were allowed. Thereafter the assessee filed a miscellan....

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....and in facts to recall its final order with a view to rectify the same under section 254(2) ?" It is submitted by learned counsel that under section 254(2) of the Income-tax Act no such power has been vested with the Tribunal. An order was passed by the Tribunal, which is final, and it cannot be recalled for fresh consideration. Learned counsel for the assessee has submitted that the assessee al....