1993 (11) TMI 28

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....-tax, Agra, under section 256(2) of the Income-tax Act, 1961, relating to the assessment years 1953-54 to 1955-56 and 1958-59. A common set of three questions has been proposed in each of these applications which are as under: "1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in recalling their own decision when no new material facts were availab....

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....wever, the assessee challenged those orders in appeal. There is a chequered history of protracted litigation, which is not necessary to state in detail at this stage. Suffice it to say that the appeals were dismissed as non-maintainable. On further appeal, the Income-tax Appellate Tribunal remanded the matter to the first appellate authority for decision on the merits. The first appellate authorit....