2017 (8) TMI 124 - HC - Income Tax

Review order by tribunal - Held that - First review application is not entertained then the appropriate remedy available is to challenge the same by way of writ petition. Second review application is not maintainable.

Summary

The appellant challenged the Tribunal's judgment partly allowing the appeal and rejecting the miscellaneous application. The High Court framed a substantial question of law regarding the Tribunal's ability to review its own order. The court held that a second review application is not maintainable and suggested challenging it through a writ petition. The appeal was disposed of, with the Revenue given 30 days to file a writ petition if desired.