https://www.taxtmi.com/caselaws?id=333341 The High Court set aside the order and directed the Tribunal to hear the appeal on merits, emphasizing the importance of rectifying mistakes to ensure fair hearings and uphold justice principles. The Court held that section 254(2) allows rectification of errors apparent from the record, even if not solely committed by the Tribunal, stressing that justice should not be denied due to mistakes made under legal advice. The decision highlighted the need for fairness in legal proceedings and ensuring correct legal positions for litigants. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 31 Jan 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333341 The High Court set aside the order and directed the Tribunal to hear the appeal on merits, emphasizing the importance of rectifying mistakes to ensure fair hearings and uphold justice principles. The Court held that section 254(2) allows rectification of errors apparent from the record, even if not solely committed by the Tribunal, stressing that justice should not be denied due to mistakes made under legal advice. The decision highlighted the need for fairness in legal proceedings and ensuring correct legal positions for litigants. Case-Laws Income Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333341