Recalling the order, the High Court held that , High Court has power to review. Accordingly the High Court recalled the order and remanded the matter to Tribunal. Followed the ratio in  VIP Industries Ltd. v. CCE (2003) 5 SCC 507, it was held that all provisions, which bestow the High Court with appellate power, were framed in such a way that it would include the power of review and in these circumstances, sub-section (7) of section 260A of the Income-tax Act, 1961cannot be construed in a narrow and restricted manner. In the case of M. M. Thomas v. State of Kerala (CA.No  9663 of 1994 dt. 6-1-2000)  , the Supreme Court held that the High Court, as a court of record, has a duty to itself to keep all its records correctly in accordance with law and if any apparent error is noticed by the High Court in respect of any orders passed that the High Court has not only the power but also a duty to correct it. (AY. 1995 -96 to 1997-98)