COMMISSIONER OF INCOME TAX Vs. PRAJAPATI BABABHAI NATHABHAI

JUDGEMENT

(1.) In all these three appeals the appellant revenue has proposed the following identically worded question : "(i) Whether the Commissioner (Appeals) has inherent powers u/s 251 of the Income Tax Act,1961 for recalling/reviewing its order passed in appeal"

(2.) Mr.Tanvish U.Bhatt, learned Standing Counsel appearing on behalf of the appellant has very vehemently assailed the impugned order of Tribunal dated 30/7/2002. The contention is : that the Tribunal has laid down an absolute proposition of law regarding powers of Commissioner (Appeals) which is not supported by provisions of Section 251 of the Income Tax Act,1961 (the Act). That Commissioner (Appeals) does not have any power to review and hence, cannot exercise any power of recalling an order because recalling the order would amount to reviewing the earlier order. He has placed reliance on the Apex Court decision in the case of Patel Narshi Thakershi and others v/s Pradyumansinghji Arjunsinhji, AIR 1970 (SC) 1273.

(3.) The appeals are not only misconceived but are frivolous, to say the least, as the facts narrated hereinafter would go to show. It is an admitted position that there is no dispute as to the facts recorded by the Tribunal.