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    <title>1996 (11) TMI 38 - ALLAHABAD High Court</title>
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    <description>The court upheld the Tribunal&#039;s decision to recall its order for a fresh hearing in a tax appeal case. It emphasized the Tribunal&#039;s inherent jurisdiction to set aside orders passed in default, ensuring parties are not condemned unheard. The court considered the principles of natural justice, allowing the appellant an opportunity to be heard despite initial absence. It highlighted the importance of favoring hearing over shutting out hearing and exercising discretion in facilitating justice. The court dismissed the writ petition, emphasizing the need to uphold natural justice principles and fair hearing opportunities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=17510</link>
      <description>The court upheld the Tribunal&#039;s decision to recall its order for a fresh hearing in a tax appeal case. It emphasized the Tribunal&#039;s inherent jurisdiction to set aside orders passed in default, ensuring parties are not condemned unheard. The court considered the principles of natural justice, allowing the appellant an opportunity to be heard despite initial absence. It highlighted the importance of favoring hearing over shutting out hearing and exercising discretion in facilitating justice. The court dismissed the writ petition, emphasizing the need to uphold natural justice principles and fair hearing opportunities.</description>
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      <pubDate>Fri, 15 Nov 1996 00:00:00 +0530</pubDate>
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