1999 (11) TMI 40

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..... r, learned counsel for the Revenue, and Mr. R. K. Joshi, learned counsel for the assessee. In respect of the assessment years 1953-54 and 1954-55 appeals were preferred by the Revenue before the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, being I. T. A. Nos. 537 and 538 (Gauhati) of 1990. These appeals were heard and vide order dated September 24, 1993, both the appeals were allowed. T .....

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..... the case, the Tribunal has erred in law and in facts to recall its final order with a view to rectify the same under section 254(2) ?" It is submitted by learned counsel that under section 254(2) of the Income-tax Act no such power has been vested with the Tribunal. An order was passed by the Tribunal, which is final, and it cannot be recalled for fresh consideration. Learned counsel for the ass .....

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..... filed by the assessee was dismissed. But the correctness of the order of recall was not examined or considered. On hearing the submissions made by both sides we find sufficient force in the submission of the petitioner that the matter needs to be examined by this court and, as such, the application is allowed and the Tribunal is directed to refer the question as stated above under section 256(2) .....

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