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2004 (9) TMI 715
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.... Patel, C.J. This appeal was placed before the court for the first time on 9-7-2003, and the court issued notice, returnable on 23-10-2003. On that date, Mr. S.K. Bhattadharya requested the court that as he has put in appearance on behalf of the respondent time may be granted -and the matter was adjourned to 12-1-2004. Thereafter, the matter was adjourned from time to time. Even today, when the....
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....dicated hereinabove, we are of the view that the power to rectify a mistake under section 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal under the Income Tax Act. Thus, what it cannot do directly, cannot be allowed to be done indirectly. If the assessed was aggrieved, it was open for him to approach the appropriate forum but the Tribunal cou....