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2013 (6) TMI 627 - AT - Income TaxReadjudication of an order u/s 254(2) - Rectification of mistake - DR contended that as per the chart prepared by the CIT(A), it is noticed that the total of all the items match with the duplicate items/entries but it is seen that there is difference in the items and contents of jewellery - Held that:- By this Miscellaneous application DR wanted the Tribunal to review its earlier order, which the Tribunal cannot do it in view of the provisions of section 254(2), as per which, the powers of the Tribunal are limited. Further it is well settled that statutory authority cannot exercise power of review unless such power is expressly conferred. There is no express power of review conferred on this Tribunal. Even otherwise, the scope of review does not extent to re-hearing of the case on merit. See CIT vs. Pearl Woollen Mills (2009 (11) TMI 48 - PUNJAB AND HARYANA HIGH COURT).
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