Orders of recall. - Income Tax - 1628/CBDT

INSTRUCTION NO. 1628/CBDT Dated: June 18, 1985 In cases where the Appellate Tribunal passes an order of recall for later on passing a fresh order on merits the order of recall does not finally dispose of the matter before the ITAT. Therefore the order of recall can be more appropriately challenged by way of a writ petition under articles 226/227 before the High Court or a special leave petition before the Supreme court under Article 136 of the Constitution of India. This legal position may please be kept in view while dealing with such orders of recall of the appellate tribunal.