https://www.taxtmi.com/caselaws?id=407532 The tribunal set aside the order due to the violation of principles of natural justice, rejection of the rectification application without addressing key issues, and passing the rectification order beyond the statutory timeline. The tribunal emphasized the right to be heard and remanded the case back to the CIT(A) for reconsideration, instructing to first determine the maintainability of the order and provide the assessee with a fair opportunity to be heard. The appeal of the assessee was allowed for statistical purposes. en-us Thu, 29 Apr 2021 00:00:00 +0530 Thu, 13 May 2021 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407532 The tribunal set aside the order due to the violation of principles of natural justice, rejection of the rectification application without addressing key issues, and passing the rectification order beyond the statutory timeline. The tribunal emphasized the right to be heard and remanded the case back to the CIT(A) for reconsideration, instructing to first determine the maintainability of the order and provide the assessee with a fair opportunity to be heard. The appeal of the assessee was allowed for statistical purposes. Case-Laws Income Tax Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407532