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2004 (11) TMI 83 - ALLAHABAD HIGH COURTReview by tribunal - Whether Tribunal was competent to recall its earlier order on the basis of mistakes pointed out and projected by the Tribunal in its order in the miscellaneous application u/s 254(2)?" - It is well settled that in the absence of any specific power conferred by the statute or inferred by implication, the Tribunal which has been constituted under the Act cannot exercise any power of review. - However, if an error falls within the provisions of section 254(2) then surely the Tribunal can exercise the power conferred under the said Act and rectify its mistake. – Held that the quasi-judicial authority cannot review its own order, unless the power of review is expressly conferred on it by the statute under which it derives its jurisdiction. -Question is answer in negative i.e., in favour of the Revenue
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