Powers of Appellate Tribunal ::
Court :
HC
Brief :
Held by the Hon`ble Court that, Tribunal was not justified in law for recalling the order passed by it in toto and setting the matter for a fresh hearing just because a point was debatable could hardly provide justification for recalling.
Citation :
C.I.T. Vs. Income Tax Appellate Tribunal and Others
Powers of Appellate Tribunal
C.I.T. Vs. Income Tax Appellate Tribunal and Others 06/02/2007
[2007] 293 ITR 118 (Delhi)
Case Fact: Whether, Appellate Tribunal can recall order passed by it earlier?
Decision: Held by the Hon`ble Court that, Tribunal was not justified in law for recalling the order passed by it in toto and setting the matter for a fresh hearing just because a point was debatable could hardly provide justification for recalling.
CA.Saibaburao Nanduri
Published in Income Tax
Views : 78
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