1991 (11) TMI 53 - HC - Income Tax

Summary

The High Court of Orissa found that the Income-tax Appellate Tribunal was not justified in recalling its order without proper reasoning. The Tribunal did not consider the applicability of section 254(2) of the Income-tax Act and the order was deemed unsustainable. The matter was remitted back to the Tribunal for rehearing. The writ application was disposed of with no costs.