1965 (12) TMI 108 - SUPREME COURT

Whether the Commissioner had jurisdiction or not in reviewing his own order?

Held that:- The errors, if any, arose because the Department did not raise those points before the Commissioner. They were also errors not apparent on the face of the record for the decision depends upon consideration of arguable questions of limitation and construction of documents. Indeed the Commissioner re-heard arguments and came to a conclusion different from that which he arrived on the earlier occasion. This is not permissible under rule 83 of the Rules.

The order of the Commissioner is set aside, except in regard to items (b) and (e) mentioned in paragraph 7 of his order.