https://www.taxtmi.com/caselaws?id=21407 The High Court held that the Income-tax Appellate Tribunal's dismissal of the appeal without affording a proper opportunity for hearing violated the principles of natural justice. The Court emphasized that the Tribunal's power to rehear an appeal is inherent and not a review of its earlier decision. Consequently, the High Court quashed the orders, directing the Tribunal to restore the appeal and ensure the petitioner a reasonable opportunity to be heard. Fresh assessment orders on the partners' share income were to be passed accordingly. The original petitions were disposed of in these terms, with copies of the judgment to be issued to the parties. en-us Wed, 06 Nov 1991 00:00:00 +0530 Tue, 24 Nov 2009 11:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21407 The High Court held that the Income-tax Appellate Tribunal's dismissal of the appeal without affording a proper opportunity for hearing violated the principles of natural justice. The Court emphasized that the Tribunal's power to rehear an appeal is inherent and not a review of its earlier decision. Consequently, the High Court quashed the orders, directing the Tribunal to restore the appeal and ensure the petitioner a reasonable opportunity to be heard. Fresh assessment orders on the partners' share income were to be passed accordingly. The original petitions were disposed of in these terms, with copies of the judgment to be issued to the parties. Case-Laws Income Tax Wed, 06 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21407