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        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.

        HC allowed the petition challenging a rectification order, finding procedural violations of natural justice. The court held that when a rectification application is rejected, the authority must provide reasoned order and opportunity of hearing to the applicant. The impugned order dated 28.03.2025 was set aside, directing the respondent to reconsider the rectification application afresh, provide notice to the petitioner, and pass appropriate orders in accordance with legal principles, particularly Section 161's third proviso mandating hearing when an order adversely affects an assessee.

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