https://www.taxtmi.com/caselaws?id=237854 The High Court upheld the Tribunal's decision to recall its order for a fresh hearing, emphasizing the importance of allowing both parties a fair opportunity to present arguments on merits without hindrance. The Court found no merit in the petition challenging the Tribunal's decision, stating that the Tribunal had the authority to rectify its order when issues were decided on merits without giving the aggrieved party a full opportunity to present submissions. The Court clarified that the order recall did not affect earlier conclusions and expressed no opinion on the applicability of the court decision in question. en-us Mon, 11 Feb 2013 00:00:00 +0530 Tue, 08 Oct 2013 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237854 The High Court upheld the Tribunal's decision to recall its order for a fresh hearing, emphasizing the importance of allowing both parties a fair opportunity to present arguments on merits without hindrance. The Court found no merit in the petition challenging the Tribunal's decision, stating that the Tribunal had the authority to rectify its order when issues were decided on merits without giving the aggrieved party a full opportunity to present submissions. The Court clarified that the order recall did not affect earlier conclusions and expressed no opinion on the applicability of the court decision in question. Case-Laws Income Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237854