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2004 (10) TMI 37 - DELHI HIGH COURTPowers to be exercised by the Income Appellate Tribunal - "Whether Tribunal was correct in law in holding that the order impugned before it was rectifiable under section 154 by the Commissioner of Income-tax (Appeals) when the order was the subject-matter of an appeal before the Tribunal?" - power to rectify a mistake under section 254(2) cannot be used for recalling the entire order - Thus, what it cannot do directly, cannot be allowed to be done indirectly. If the assessee was aggrieved, it was open for him to approach the appropriate forum but the Tribunal could not have reviewed the entire judgment delivered by it earlier in the garb of exercising its power under section 254(2) - reading the language of sections 154 and 254, it appears that there is not much difference between the two and same principle would apply - order made by CIT (Appeals) u/s 154 and the order made by the Tribunal are set aside
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