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2013 (2) TMI 655 - PUNJAB AND HARYANA HIGH COURTWhether, in the facts and circumstances of the present case, the learned Chairman of the Tribunal was justified in constituting a new Bench even after two Members out of the three-Member Bench had already signed the order? Held that:- Tribunal having decided the appeal vide order dated April 4, 2011, the same could not have been posted for rehearing and decided vide order dated May 31, 2012. Such an order is not an order of review and is not tenable on any ground. The argument that the appellant is estopped to challenge the said order is again not tenable. Though it is asserted that the appellant was not aware of the fact that the Members have signed the order, but the fact remains that the equitable principle of estoppel cannot be applied in a case where a conclusive order has been passed by a statutory authority. An order thus passed by subsequent Bench cannot be permitted to be upheld on the equitable doctrine of estoppel. Consequently, the question of law is answered in favour of the assessee and it is held that the order of the Tribunal dated April 4, 2011 could not be set aside, reviewed or recalled in any manner on administrative side by way of mechanism of constitution of fresh Tribunal.
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