1986 (5) TMI 11

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..... llate Tribunal, Jaipur Bench, Jaipur, respondent No. 1, herein, had no jurisdiction under section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), to review its own order. Respondent No. 2 is the karta of a Hindu undivided family. survey was conducted in the premises of the assessee under section 133A on August 18, 1979, and a number of documents and papers were seize .....

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..... rectification of the mistake. The Income-tax Appellate Tribunal, by its order dated October 15, 1985, allowed the miscellaneous application filed by respondent No. 2 on the ground that the original order dated July 26, 1984, did contain mistake of facts and thereby the conclusion drawn was wrong. It was further observed that since the other member was not a party to the original order, the order .....

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..... tion (2) of section 254 shows that it does not empower the Tribunal to review its own order and recall its earlier order. Thus, in the result, I allow this writ petition and set aside the order dated October 15, 1985 (annexure-3), and remand the case to the Tribunal to decide the rectification application in accordance with law. No order as to costs. - - TaxTMI - TMITax - Income Ta .....

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