https://www.taxtmi.com/caselaws?id=162812 The High Court held that the Deputy Commissioner's refusal to entertain the rectification application based on the finality of the appeal order was incorrect. The Court directed the Deputy Commissioner to consider the rectification application in accordance with the law, emphasizing the need for the petitioner to be heard. The judgment underscores the importance of adhering to statutory provisions and ensuring that authorities exercise their jurisdiction within the legal framework. The Court's intervention serves as a reminder of the necessity for administrative decisions to align with legal provisions for fairness and justice in tax matters. en-us Thu, 03 Feb 2005 00:00:00 +0530 Fri, 14 Mar 2014 16:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162812 The High Court held that the Deputy Commissioner's refusal to entertain the rectification application based on the finality of the appeal order was incorrect. The Court directed the Deputy Commissioner to consider the rectification application in accordance with the law, emphasizing the need for the petitioner to be heard. The judgment underscores the importance of adhering to statutory provisions and ensuring that authorities exercise their jurisdiction within the legal framework. The Court's intervention serves as a reminder of the necessity for administrative decisions to align with legal provisions for fairness and justice in tax matters. Case-Laws VAT and Sales Tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162812