1993 (11) TMI 28

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..... ncome-tax Act, 1961, relating to the assessment years 1953-54 to 1955-56 and 1958-59. A common set of three questions has been proposed in each of these applications which are as under: "1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in recalling their own decision when no new material facts were available before them? 2. Whether, on the same .....

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..... n appeal. There is a chequered history of protracted litigation, which is not necessary to state in detail at this stage. Suffice it to say that the appeals were dismissed as non-maintainable. On further appeal, the Income-tax Appellate Tribunal remanded the matter to the first appellate authority for decision on the merits. The first appellate authority thereafter dismissed the appeals as barred .....

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