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2013 (2) TMI 401 - HC - Income TaxWhether Tribunal is right in law in admitting a second Misc. Application for recalling the original order when the first Misc. Application has been rejected by holding that there was no mistake apparent from the records which required action u/s 254(2) Held that:- Following the decision in case of Pearl Woolen Mills (2009 (11) TMI 48 - PUNJAB AND HARYANA HIGH COURT) that a statutory authority cannot exercise power of review unless such power is expressly conferred on it. The Tribunal has sought to review its earlier order dated 14.8.1998 without there being any specific power of review vested with it. Further, an application u/s 254(2) had already been rejected on earlier occasion on 30.9.1999. In such a situation, the order impugned herein dated 13.3.2000 cannot be legally sustained and, is, thus, set aside. In favour of assessee
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