https://www.taxtmi.com/caselaws?id=401461 The Tribunal allowed the assessee's Miscellaneous Application, recalling its earlier order for adjudicating the undecided grounds, emphasizing the Tribunal's inherent power to ensure justice beyond statutory limitations. The Tribunal considered the peculiar circumstances, including its own omission to adjudicate substantive grounds, and referenced judicial precedents supporting rectification of its mistakes. The Tribunal highlighted that denial of rectification based on limitation would cause a miscarriage of justice, ultimately allowing the MA and setting a date for further adjudication. en-us Wed, 02 Dec 2020 00:00:00 +0530 Tue, 08 Dec 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401461 The Tribunal allowed the assessee's Miscellaneous Application, recalling its earlier order for adjudicating the undecided grounds, emphasizing the Tribunal's inherent power to ensure justice beyond statutory limitations. The Tribunal considered the peculiar circumstances, including its own omission to adjudicate substantive grounds, and referenced judicial precedents supporting rectification of its mistakes. The Tribunal highlighted that denial of rectification based on limitation would cause a miscarriage of justice, ultimately allowing the MA and setting a date for further adjudication. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401461