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2004 (3) TMI 41 - HC - Income TaxRecalling of order by tribunal - Review/rectification - Revenue contends that the provisions of section 35 of the Act do not empower or enable the Tribunal to recall its order, even if there was a mistake apparent from the record. It is submitted that even if there is a mistake apparent from the record, all that the Tribunal could do was to rectify such mistake by amending the order passed by it, but there is no power to recall the order and rehear the matter – Revenue’s appeal is allowed and Tribunal is directed to rehear the application for rectification. If the Tribunal feels that there is mistake apparent from the record, requiring exercise of power of rectification under section 35 of the Wealth-tax Act, it shall pass an order amending the original order, instead of recalling the original order.
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