https://www.taxtmi.com/caselaws?id=183787 A tribunal with plenary jurisdiction was held to have inherent power to correct its own inadvertent omission to decide a ground of appeal, even though the Excess Profits Tax Act contained no express rectification period and the limitation in section 20 or section 35 of the Income-tax Act, 1922, did not govern such an application. The court treated the failure to dispose of an argued ground as a manifest error capable of correction and held that the rectification request was not time-barred. It also found no laches under article 226 because the petitioner had diligently pursued available remedies, so writ relief could not be refused on delay alone. en-us Fri, 21 Aug 1964 00:00:00 +0530 Tue, 21 Jun 2016 17:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183787 A tribunal with plenary jurisdiction was held to have inherent power to correct its own inadvertent omission to decide a ground of appeal, even though the Excess Profits Tax Act contained no express rectification period and the limitation in section 20 or section 35 of the Income-tax Act, 1922, did not govern such an application. The court treated the failure to dispose of an argued ground as a manifest error capable of correction and held that the rectification request was not time-barred. It also found no laches under article 226 because the petitioner had diligently pursued available remedies, so writ relief could not be refused on delay alone. Case-Laws Income Tax Fri, 21 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183787