https://www.taxtmi.com/caselaws?id=67528 The Tribunal found in favor of the assessee, ruling that the order dismissing the application under Section 256(1) was a nullity due to the absence of the applicant, constituting a mistake apparent from the record. The Tribunal directed the restoration of the reference application, granting parties a fresh opportunity to be heard in accordance with the principles of natural justice and rectifying the error under Section 254(2) of the IT Act. en-us Fri, 23 Jun 1995 00:00:00 +0530 Fri, 11 Mar 2011 11:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67528 The Tribunal found in favor of the assessee, ruling that the order dismissing the application under Section 256(1) was a nullity due to the absence of the applicant, constituting a mistake apparent from the record. The Tribunal directed the restoration of the reference application, granting parties a fresh opportunity to be heard in accordance with the principles of natural justice and rectifying the error under Section 254(2) of the IT Act. Case-Laws Income Tax Fri, 23 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67528