2008 (7) TMI 356

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.... JUDGMENT 1. This appeal, which has been filed by the assessee, is against the Tribunal's common order dated December 12, 2002, in respect of I. T. A. No. 2967/Del/95 and I. T. A. No. 5036/Del/97, both in respect of the assessment year 1992-93. The appellant had, simultaneous to the filing of the present appeal, also filed an application under section 254(2) of the Income-tax Act, 1961, befor....

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.... the order of recall, i.e., the order dated March 16, 2004, and consequently the order dated June 11, 2004, were set aside. This court took the view that the Tribunal had exceeded its powers under section 254(2) and the proceedings before the Tribunal amounted to a virtual review which was not permissible in law. Consequently, the present appeal, which had earlier been disposed of as having become....