https://www.taxtmi.com/article/detailed?id=1488 Tribunals may rely on judgments not cited by parties if relevant to deciding an appeal, but where such reliance could prejudice a party the tribunal should give that party reasonable opportunity to respond or re fix the hearing. The power to rectify a mistake apparent from the record is limited and does not automatically encompass the tribunal's use of an uncited authority; procedural fairness and natural justice normally require notice and an opportunity to be heard before such authorities are applied. en-us Mon, 31 Oct 2011 12:07:50 +0530 Mon, 31 Oct 2011 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1488 Tribunals may rely on judgments not cited by parties if relevant to deciding an appeal, but where such reliance could prejudice a party the tribunal should give that party reasonable opportunity to respond or re fix the hearing. The power to rectify a mistake apparent from the record is limited and does not automatically encompass the tribunal's use of an uncited authority; procedural fairness and natural justice normally require notice and an opportunity to be heard before such authorities are applied. Articles Income Tax Mon, 31 Oct 2011 12:07:50 +0530 https://www.taxtmi.com/article/detailed?id=1488