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2016 (7) TMI 428 - SUPREME COURTValidity of ex parte order passed by the high court - Availability of jurisdiction under Order XLI rule 21 of the CPC - Held that:- Not only the said order dated 27th August, 2013 is not an ex parte order as contemplted by the provisions of the Code of Civil Procedure, 1908, the final order dated 27th August, 2013 passed by the High Court clearly contains findings (extracted above) which is to the contrary. In these circumstances, we are of the view that the High Court did not have the jurisdiction under Order XLI rule 21 CPC to recall the final order dated 27th August, 2013 passed in the Income Tax Appeals. The power available under Order XLI rule 21 is hedged by certain pre-conditions and unless the pre-conditions are satisfied the power thereunder cannot be exercised. We set aside the order of the High Court [2014 (2) TMI 1036 - ALLAHABAD HIGH COURT ] allow the appeals filed by the Revenue leaving the assessee(s) with the liberty to challenge the final order dated 27th August, 2013 in accordance with law, if he is so advised and so inclined.
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