2025 (11) TMI 436

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....mohan Mahipal, Chartered Accountant for the Appellant Shri Kuldeep Rawat, Authorized Representative for the Respondent ORDER DR. RACHNA GUPTA Present order disposes of an application seeking rectification of mistake in Miscellaneous Order No. 50201-50202/2025 dated 06.03.2025. It is submitted that the question before the Tribunal in the earlier miscellaneous application seeking rectifi....

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....istake in the said order was filed on 30.08.2024. It was registered as the one bearing No.51914/2024. The said application was dismissed vide Miscellaneous Order No. 50201-50202/2025 dated 06.03.2025. Subsequent thereto, the present application got filed on 28.03.2025 against the Miscellaneous Order No. 50201- 50202/2025 in Final Order No.55945/2024 dated 28.06.2024. It got registered as 50577/202....

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.... doctrine of incidental power, the Tribunal could reverse a decision on the merits. Power available to a court of record, ex debito justitiae, or power to be invoked where an order may be nullity, on account of having been passed without service on a party, stand on a different footing." 5. In the case of Panchu Arunachalam [2010] 323 ITR 31 (Mad.), the Hon'ble Madras High Court has held that o....

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....ing in mind that whatever power conferred on the authorities must be exercised and orders passed thereon should have a finality attached to it, as otherwise, the parties aggrieved by such orders would be entitled to file any number of such applications seeking for rectification and the same would amount to reviewing of the earlier order, which power does not vest in the Tribunal under Section 254 ....