https://www.taxtmi.com/caselaws?id=325789 The High Court set aside the Tribunal's order rejecting the Petitioner's rectification application under Section 254(2) of the Income-tax Act for the assessment year 2009-2010. The Court found flaws in the decision-making process, particularly the Tribunal revising the Revenue's grounds of appeal without notifying the Petitioner. Emphasizing procedural fairness, the Court directed the restoration of the Petitioner's application for fresh disposal, highlighting the parties' right to be heard on all relevant issues. The petition was disposed of with no order as to costs. en-us Wed, 16 Mar 2016 00:00:00 +0530 Mon, 28 Mar 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325789 The High Court set aside the Tribunal's order rejecting the Petitioner's rectification application under Section 254(2) of the Income-tax Act for the assessment year 2009-2010. The Court found flaws in the decision-making process, particularly the Tribunal revising the Revenue's grounds of appeal without notifying the Petitioner. Emphasizing procedural fairness, the Court directed the restoration of the Petitioner's application for fresh disposal, highlighting the parties' right to be heard on all relevant issues. The petition was disposed of with no order as to costs. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325789