Dipak Misra, C.J.

Expressing doubt with regard to the precedential value of the decisions rendered in Commissioner of Income Tax v. K.L. Bhatia, [1990] 182 ITR 361 (Delhi), Deeksha Suri v. Income-tax Appellate Tribunal and others, [1998] 232 ITR 395 (Delhi) : 1998 (44) DRJ 120 (DB), Karan and Co. v. Income-tax Appellate Tribunal, [2002] 253 ITR 131 (Delhi) : 2002 (63) DRJ 170(DB), J.N. Sahni v. Income-tax Appellate Tribunal and others, (2002) 257 ITR 16 (Delhi), Commissioner of Income-Tax v. Vichtra Construction P. Ltd., [2004] 269 ITR 371 (Delhi), Om Prakash Bhola v. Commissioner of Income-Tax, [2005] 273 ITR 291 (Delhi), Commissioner of Income-Tax v. Honda Siel Power Products Ltd., [2007] 293 ITR 132 (Delhi), Ras Bihari Bansal v. Commissioner of Income-Tax and another, [2007] 293 ITR 365 (Delhi) and Perfetti Van Melle India P. Ltd. v. Commissioner of Income-Tax, [2008] 296 ITR 595 (Delhi) wherein the view has been expressed that the Income Tax Appellate Tribunal (for short `the tribunal') has no power to recall an order in exercise of power under Section 254(2) of the Income Tax Act, 1961 (for brevity `the Act'), in view of the enunciation of law in Honda Siel Power Products Ltd.