https://www.taxtmi.com/caselaws?id=68241 The Tribunal clarified that all submissions were considered before deciding the appeal, even if not detailed in the judgment. Section 147 was deemed applicable due to income escaping assessment. The Tribunal upheld its decision, not obligated to grant opportunities to rebut decisions. A mistake in the order regarding the limitation period was rectified under section 254(2), allowing the Revenue's appeal. The Tribunal addressed concerns, clarified section applicability, and rectified mistakes, maintaining the decision's substance. en-us Fri, 31 Mar 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68241 The Tribunal clarified that all submissions were considered before deciding the appeal, even if not detailed in the judgment. Section 147 was deemed applicable due to income escaping assessment. The Tribunal upheld its decision, not obligated to grant opportunities to rebut decisions. A mistake in the order regarding the limitation period was rectified under section 254(2), allowing the Revenue's appeal. The Tribunal addressed concerns, clarified section applicability, and rectified mistakes, maintaining the decision's substance. Case-Laws Income Tax Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68241