9911796707
TMI Blog1986 (5) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985 (annexure-3) on the ground that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, respondent No. 1, herein, had no jurisdiction under section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), to review its own order. Respondent No. 2 is the karta of a Hindu undivided family. survey was conducted in the premises of the assessee under section 133A on August 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oved an application under section 254(2) of the Act for rectification of the mistake. The Income-tax Appellate Tribunal, by its order dated October 15, 1985, allowed the miscellaneous application filed by respondent No. 2 on the ground that the original order dated July 26, 1984, did contain mistake of facts and thereby the conclusion drawn was wrong. It was further observed that since the other m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore me, I only need say that a bare reading of subsection (2) of section 254 shows that it does not empower the Tribunal to review its own order and recall its earlier order. Thus, in the result, I allow this writ petition and set aside the order dated October 15, 1985 (annexure-3), and remand the case to the Tribunal to decide the rectification application in accordance with law. No order as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
