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2004 (2) TMI 36 - HC - Income Tax"Whether, Tribunal exceeded its jurisdiction by recalling the entire order on an application u/s 254(2) and in passing the impugned order?" - we are of the view that the power to rectify a mistake u/s 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal under the Income-tax Act. 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 u/s 254(2). Accordingly, the answer is required to be given in favour of the Revenue and against the assessee.
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