Appellate tribunal power to amend apparent errors permits correction subject to hearing rights and statutory time limits. The Appellate Tribunal may hear appeals after giving both parties an opportunity of being heard and pass orders it considers fit, send copies of orders to the assessee and the Commissioner, and, subject to specified exceptions, have those orders treated as final. The Tribunal may amend its orders to rectify any mistake apparent on the face of the record within the statutory time limit, but any amendment that increases liability or reduces a refund requires giving the assessee an opportunity of being heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate tribunal power to amend apparent errors permits correction subject to hearing rights and statutory time limits.
The Appellate Tribunal may hear appeals after giving both parties an opportunity of being heard and pass orders it considers fit, send copies of orders to the assessee and the Commissioner, and, subject to specified exceptions, have those orders treated as final. The Tribunal may amend its orders to rectify any mistake apparent on the face of the record within the statutory time limit, but any amendment that increases liability or reduces a refund requires giving the assessee an opportunity of being heard.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
