https://www.taxtmi.com/caselaws?id=70771 The Tribunal dismissed the revenue's appeal, emphasizing natural justice principles and fairness in judicial proceedings. Despite recognizing the limitations of Section 154, the Tribunal stressed the importance of preventing injustice resulting from a party's mistake or inaction. The decision aimed to ensure that the aggrieved party had a fair opportunity to present their case, reflecting the judicial authority's inherent power to rectify mistakes and uphold justice for all parties involved. en-us Tue, 25 Jun 1996 00:00:00 +0530 Tue, 19 Apr 2011 11:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70771 The Tribunal dismissed the revenue's appeal, emphasizing natural justice principles and fairness in judicial proceedings. Despite recognizing the limitations of Section 154, the Tribunal stressed the importance of preventing injustice resulting from a party's mistake or inaction. The decision aimed to ensure that the aggrieved party had a fair opportunity to present their case, reflecting the judicial authority's inherent power to rectify mistakes and uphold justice for all parties involved. Case-Laws Income Tax Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70771