https://www.taxtmi.com/caselaws?id=65093 The Tribunal partially allowed the miscellaneous application, maintaining its order on the legal issue but amending it to direct the CIT(A) to adjudicate the grounds on merits. This rectification was deemed necessary to prevent a miscarriage of justice, as the Tribunal had failed to restore the matter to the CIT(A) for comprehensive adjudication. The Tribunal underscored its duty to ensure substantial justice by issuing appropriate directions for the proper adjudication of the appeal's subject matter. en-us Thu, 30 Jun 2005 00:00:00 +0530 Sat, 12 Feb 2011 12:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65093 The Tribunal partially allowed the miscellaneous application, maintaining its order on the legal issue but amending it to direct the CIT(A) to adjudicate the grounds on merits. This rectification was deemed necessary to prevent a miscarriage of justice, as the Tribunal had failed to restore the matter to the CIT(A) for comprehensive adjudication. The Tribunal underscored its duty to ensure substantial justice by issuing appropriate directions for the proper adjudication of the appeal's subject matter. Case-Laws Income Tax Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65093