2020 (12) TMI 22

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....ssessment year 2007-08. The appeal was admitted by a bench of this Court vide order dated 28.02.2014 on the following substantial question of law: (i) Whether on the facts and in the circumstances and in law the Tribunal was correct in recalling the order dated 25-05-2012 under Section 254(2) of the Act, wherein it was held that "income from manpower supply was income from other sources and therefore, does not qualify for deduction under Section 10A of the Act. (ii) Whether on the facts and in the circumstances and in law the Tribunal was correct in recalling the order dated 25-05-2012 when there was no mistake apparent from record which could be rectified without reviewing the earlier order. (iii) Whether the ord....

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....as recalled. In the aforesaid factual background, this appeal has been filed. 4. Learned counsel for the revenue submitted that the assessee had consciously agreed for the alternative contention and therefore, there was no mistake apparent on the record to invoke Section 254(2) of the Act in the fact situation of the case. It was further pleaded that the order of recall tantamounts to review which is beyond the scope of under Section 254(2) of the Act. It is also urged that the reasons assigned by the tribunal for recalling the earlier order is that it has not properly appreciated the facts and the issues have not been properly adjudicated. The same amounts to sitting in appeal over the previous order, which is beyond the scope of Sectio....