COMMISSIONER OF INCOME-TAX versus BALLABH PRASAD AGARWALLA
Appellate Tribunal has no inherent power of review The powers of review should be clearly given by the Constitutional Tribunal denying certain payments because they were not made through cross-bank drafts because the tribunal's decision looked Assisi filed a separate petition before the tribunal for a second as payments were made to the new parties. Remembering his first order for a fresh hearing about it because it is not properly considered by him is not the case when the Tribunal leadership has revised or intended his first order. So this is not the case where the power of reform is sought on the basis of post-law supply. The order of the tribunal was amended to correct a particular error and to be brought in accordance with the CBDT Circular, no fresh material was tried by the tribunal to lie, before the Tribunal's valid Income Tax Act. There was no question of law regarding the reform of the order. 1961, Sections 40A (3), 154 and 254 (2) of the Indian Income Tax Rules, 1962, R6D (j)
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