Meaning of tax terms
Meaning of “Amendment”
Case Name : J.N. Sahni vs. ITAT
Citation : [2002] 123 taxman 569/257 itr 16 (delhi)
Court : Delhi high court
Section : 253 to 255
Meaning : Under section 254(2) the tribunal has merely the power to amend its order. While exercising the said power it cannot recall its order. The expression ‘amendment’ must be assigned its true meaning. While an order of amendment is passed, the order remains but when an order is recalled, it stands obliterated. It is well-settled that what cannot be done directly cannot be done indirectly. The review of its own order by the tribunal is forbidden in law; it cannot be permitted to achieve the same object by exercising its power under sub-section (2) of section 254. The tribunal does not have an inherent power of review. It is now well-settled that jurisdiction cannot be conferred on a tribunal even by consent.
