Powers of Appellate Tribunal ::

Last updated: 14 September 2007

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.