Where the Tribunal had earlier held that the amount receivable by the assessee from its sister concern was taxable as income from other sources and the Revenue’s appeal against that order was pending before the High Court, the Tribunal, while exercising jurisdiction under section 254(2), recalled its earlier order and reclassified the amount as income from house property; the High Court held that section 254(2) did not confer jurisdiction upon the Tribunal to review its earlier finding, particularly when an appeal on the same issue was pending before the High Court. (AY. 2004-05).