1991 (11) TMI 53

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..... Tribunal"), was justified in recalling its order dated November 16, 1989 passed in 1. T. A. No. 275/CTK of 1988 in purported exercise of its powers under section 254(2) of the Income-tax Act, 1961 (in short "the Act"). The background facts are that the aforesaid appeal filed by the assessee before the Tribunal was dismissed by an order dated November 16, 1989. The main point involved in the appe .....

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..... ced by learned counsel for the assessee, the same was not taken into consideration by the Tribunal while disposing of the appeal. The application was numbered as M. A. No. 15(CTK) of 1990 and, by order dated December 20, 1990, which is impugned in this writ application, the order was recalled. The primary challenge of the Department in this writ application is that exercise of jurisdiction under .....

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..... ating as to what constituted sufficient proof, and also how the same had any relevance to the question of applicability of section 254(2) of the Act. The Tribunal merely quoted the application, prayer and affidavit and abruptly came to the conclusion that it accepted the affidavit as sufficient proof. The power of amendment under section 254(2) of the Act is to be exercised only when there is a mi .....

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