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Powers of Appellate Tribunal

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Court :
Delhi High Court

Brief :
Whether Appellate Tribunal can recall order passed by it earlier?

Citation :
C.I.T.Vs. Income Tax Appellate Tribunal and Others 02/06/2007 [2007] 293 ITR 118

Held by the Honourable 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.
 

Devendra
on 04 November 2008
Published in Income Tax
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