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TMI Blog2009 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of the case, Tribunal was right in law in entertaining a second application under section 254 (2) of the Act raising the same and similar points which had been dealt with by it in the first application filed by the assessee under section 254 (2) of the Act after affording full hearing to the parties ? (ii) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in recalling its previous finding given in its Appellate Order dated 18.3.1976 restoring the addition of Rs. 9,36,000/- by the Income Tax Officer and affirming the order of the Appellate Assistant Commissioner granting relief to the assessee to the tune of Rs. 8,34,730/- against the aforesaid addition ?" 2. The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh petition cannot lie. 9. This is a peculiar case inasmuch as the assessee has suffered because of omission of the Tribunal and on the facts of the case there are two courses open to us either to recall the Tribunal's order on the point of restoration of addition of Rs. 9,36,302/- or to adjudicate the dispute afresh. We like to adopt the second course because it has already taken a long time and it is nobody case that any fresh evidence is required to decide the assessee's petition." 5. Thereafter, the Tribunal considered the whole matter afresh, on merits and reversing the earlier view upheld the setting aside of additions. 6. We have heard learned counsel for the parties and perused the record. 7. Learned counsel for the revenue su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a statutory authority cannot exercise power of review unless such power is expressly conferred. Reference may be made to judgment of the Hon'ble Supreme Court in Patel Narshi Thakershi and others v. Shri Pradyuman Singhji Arjunsinghji, (1971) 3 SCC 844, wherein it was observed as under:- "4......It is well settled that the power to review is not an inherent power. It must be conferred by law either specifically or by necessary implication...." 12. The above view has been reiterated in Kapra Mazdoor Ekta Union v. Birla Cotton Spinning and Weaving Mills Limited, (2005) 13 SCC 777. 13. There is no express power of review conferred on the Tribunal. Even otherwise, scope of review does not extend to rehearing of a case on merits. (Tuleshwar S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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