https://www.taxtmi.com/caselaws?id=408406 A rectification order was found unsustainable where it was passed without a specific notice calling for response to the proposed refusal of relief and without a clear waiver of hearing. The right to be heard was treated as a core aspect of natural justice, and filing written submissions alone did not amount to waiver of that right. Fair procedure required an effective opportunity of hearing before any adverse order, together with a speaking order dealing with the claim. The order was therefore set aside and the matter directed to be reconsidered afresh after granting a reasonable opportunity of hearing. en-us Wed, 28 Apr 2021 00:00:00 +0530 Thu, 10 Jun 2021 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408406 A rectification order was found unsustainable where it was passed without a specific notice calling for response to the proposed refusal of relief and without a clear waiver of hearing. The right to be heard was treated as a core aspect of natural justice, and filing written submissions alone did not amount to waiver of that right. Fair procedure required an effective opportunity of hearing before any adverse order, together with a speaking order dealing with the claim. The order was therefore set aside and the matter directed to be reconsidered afresh after granting a reasonable opportunity of hearing. Case-Laws Income Tax Wed, 28 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408406