https://www.taxtmi.com/caselaws?id=23722 The court held that the principles of natural justice must be applied to section 254(2) applications before the Income-tax Appellate Tribunal. Any order affecting tax liability should only be made after affording both parties an opportunity to be heard. Additionally, the Tribunal must issue a speaking order even when dismissing an application without notice to the respondent. The court quashed the Tribunal's decision, directing a rehearing of the petitioner's application in compliance with the right to be heard and the necessity of a speaking order under section 254(2). en-us Fri, 16 Feb 1990 00:00:00 +0530 Wed, 23 Dec 2009 18:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23722 The court held that the principles of natural justice must be applied to section 254(2) applications before the Income-tax Appellate Tribunal. Any order affecting tax liability should only be made after affording both parties an opportunity to be heard. Additionally, the Tribunal must issue a speaking order even when dismissing an application without notice to the respondent. The court quashed the Tribunal's decision, directing a rehearing of the petitioner's application in compliance with the right to be heard and the necessity of a speaking order under section 254(2). Case-Laws Income Tax Fri, 16 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23722