Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed...
Rectification jurisdiction under section 254(2) is limited to correcting mistakes apparent from the record and does not permit reconsideration of merits or review of an earlier order. The Tribunal rejected the rectification application on distributor confirmations and cash-receipt patterns that were neither raised in the application nor relied upon in the original remand order. That rejection exceeded the statutory scope of rectification. The rejection order was quashed, and the matters were remanded to the Tribunal for fresh adjudication in accordance with law and principles of natural justice.
Rectification jurisdiction under section 254(2) is limited to correcting mistakes apparent from the record and does not permit reconsideration of merits or review of an earlier order. The Tribunal rejected the rectification application on distributor confirmations and cash-receipt patterns that were neither raised in the application nor relied upon in the original remand order. That rejection exceeded the statutory scope of rectification. The rejection order was quashed, and the matters were remanded to the Tribunal for fresh adjudication in accordance with law and principles of natural justice.
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TaxTMI 
TaxTMI 
of 4931 
