2017 (6) TMI 402

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..... the Income-tax Appellate Tribunal's bye-laws are limited and cannot examine the existence of the order given the nature of section 124 is unpersuasive. As an appellate body, it certainly can call for the records and examine the existence of the order. That is, however, entirely different from the effect of section 124 which may bring forward the effect of such order. In other words, existence of t .....

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..... pellate Authority (ITAT) with respect to a previous order passed under section 127. It contends that having regard to the presumptive nature of section 124 in the given facts of the case, the Tribunal could not have examined the existence of the said order in view of its limited jurisdiction. The record disclosed that the Income-tax Appellate Tribunal had directed, on several hearings, prior to is .....

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