The Dcit, Trichur vs M/S. Chowallur Builders P. Ltd, ... on 31 October, 2018
11. Under the Income Tax Act no power is provided
to the Tribunal to review its order. The apex Court in
the case of Kapra Mazdoor Ekta Union v. Birla Cotton
Spinning and Weaving Mills Ltd. and Ors, reported in
2005 AIR SCW, 1561 held that the Tribunal cannot
exercise power of review unless specifically provided.