Description:
S.254(2) : Appellate Tribunal – Rectification of mistakes – Orders not cited – Tribunal entitled to do “own research” and rely on non-cited cases.
Reliance and reference to reasons stated in another decision cannot be regarded as a mistake apparent from the record. It is not unusual or abnormal for Judges or adjudicators to refer and rely upon judgements /decisions after making their own research.
Geofin Investment (p) Ltd. vs. CIT (Delhi) (High court).
Source:
1. www.aiftponline.org
2. AIFTP TIMES Volume.No.2 July, 2011, Page No.5
Our Comment:
The Appeal order can be based on the Appellate Tribunal based on the own research and not relying on the cases cited
