Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 563 - ALLAHABAD HIGH COURTPower of Tribunal - Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal had inherent powers to review its earlier order, to recall the same and to order that the appeal be heard de novo ? Held that- under section 254(2) of the Income Tax Act, 1961. The Tribunal has power to rectify mistake which are apparent on the record. If the mistake go to the root of the matter, it is the discretion of the Tribunal to correct the mistake in the facts of the order, or the operative portion of the order or hear the appeal de novo.
|