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2009 (5) TMI 107 - HC - Income TaxWhether, on the facts and in the circumstances of the case, the Tribunal has erred in law and in facts in recalling its final order passed under section 254(1) with a view to rectify the same in exercise of powers under section 254(2) of the Act. - The objection raised by the respondents that the petitioners have an alternative remedy of appeal under section 260A of the Act in the facts of the instant case is of no substance for the reason that the appeal lies against the order passed under section 254(1) of the Act and any amendment made later on by the Tribunal under section 254(2) certainly merged into final order passed which is certainly appealable under section 260A. If final order under section 254(1) of the Act is recalled and the matter is to be re-heard afresh, there cannot be said to be an order under section 254(1) allegedly appealable under section 260A of the Act and that apart, if the order is without jurisdiction, that can certainly be assailed under the writ jurisdiction of this court under article 226 of the Constitution. – Petition is allowed – Held that only mistake apparent on record can be rectified by tribunal – further, it is held that tribunal is not permitted to review/recall its order
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