https://www.taxtmi.com/caselaws?id=22124 The court upheld the dismissal of the application for rectification under section 254(2) of the Income-tax Act, stating that a hearing was unnecessary as the dismissal did not alter the appellant's rights or increase their liability. The court emphasized that the requirement of a hearing is limited to specific cases outlined in the proviso of the section and cannot be extended beyond legislative intent. The court ruled that the principles of natural justice cannot override statutory provisions and rejected the appeal, affirming the Tribunal's decision. en-us Thu, 25 Oct 1990 00:00:00 +0530 Mon, 07 Dec 2009 12:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22124 The court upheld the dismissal of the application for rectification under section 254(2) of the Income-tax Act, stating that a hearing was unnecessary as the dismissal did not alter the appellant's rights or increase their liability. The court emphasized that the requirement of a hearing is limited to specific cases outlined in the proviso of the section and cannot be extended beyond legislative intent. The court ruled that the principles of natural justice cannot override statutory provisions and rejected the appeal, affirming the Tribunal's decision. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22124