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2002 (1) TMI 18 - DELHI HIGH COURT
Appeal To Appellate Tribunal, Powers Of Tribunal - Whether the Income-tax Appellate Tribunal (in short the "ITAT") is empowered to recall its order passed on the merits in purported exercise of its jurisdiction under section 254 of the Income-tax Act, 1961, is the question involved in this writ petition. - It is now well settled that jurisdiction cannot be conferred on a Tribunal even by consent. The Tribunal having no jurisdiction to review its own order, in our considered opinion, has acted without jurisdiction in passing the impugned order. The impugned order also suffers from misdirection in law. - For the reasons aforementioned the impugned order of the Tribunal cannot be sustained. It is accordingly set aside.