2003 (8) TMI 16 - HC - Income Tax

Revenue contend that Tribunal had no jurisdiction to review its earlier order passed on the merits. - Setting aside an ex parte order on the ground that the assessee for valid reasons could not attend the hearing of the case would not amount to review at all - In so far as the order on the merits is concerned, it appears that the matter has been decided on the basis of the judgment passed by the learned Tribunal - No merits in this revenue s appeal so it is dismissed.

Summary

The High Court of Punjab and Haryana dismissed the appeal against the Income-tax Appellate Tribunal's order for the assessment year 1984-85. The Tribunal's decision was not a review but based on a previous judgment. The appeal was dismissed.