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2004 (5) TMI 15 - HC - Income TaxRecall of order by tribunal - appeal to HC - The assessee has filed this appeal under section 260A against the orders of Tribunal, dated October 29,1999, disposing of the appeal filed by the assessee and dated August 8, 2002, rejecting its application under section 254(2) for recall of its order dated October 29, 1999. - application has been filed after about two years and that too when the constitution of the Bench had undergone a change. Thus, to decide the claim made in the application u/s 254(2), the successor Members of the Bench could only refer to the material on record to see as to whether such contentions had been raised or not. Admittedly, no such material is available. - In this view of the matter, no fault can be found with the finding of the Tribunal that there was no mistake apparent from the record warranting action u/s 254(2) – held that no substantial question of law arises out of the order of the Tribunal dated August 8, 2002, for consideration by this court.
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