2004 (9) TMI 715

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the court for the first time on 9-7-2003, and the court issued notice, returnable on 23-10-2003. On that date, Mr. S.K. Bhattadharya requested the court that as he has put in appearance on behalf of the respondent time may be granted -and the matter was adjourned to 12-1-2004. Thereafter, the matter was adjourned from time to time. Even today, when the matter was called out, a request was made for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stake under section 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal under the Income Tax Act. Thus, what it cannot do directly, cannot be allowed to be done indirectly. If the assessed was aggrieved, it was open for him to approach the appropriate forum but the Tribunal could not have reviewed the entire judgment delivered by it earlier in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X