https://www.taxtmi.com/caselaws?id=414107 The Court set aside the ITAT's order dismissing the M.A. seeking adjudication on additional grounds related to disallowance of advances and MAT credit. It directed adjudication on outstanding issues due to the petitioner's withdrawal of appeal, emphasizing the Tribunal's power under Section 254(2) to rectify errors for justice and fair play. The Court held that this power extends to errors brought to its notice by parties, amending the order to address the unresolved issues raised in Ground Nos. 6 and 7. en-us Fri, 22 Oct 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414107 The Court set aside the ITAT's order dismissing the M.A. seeking adjudication on additional grounds related to disallowance of advances and MAT credit. It directed adjudication on outstanding issues due to the petitioner's withdrawal of appeal, emphasizing the Tribunal's power under Section 254(2) to rectify errors for justice and fair play. The Court held that this power extends to errors brought to its notice by parties, amending the order to address the unresolved issues raised in Ground Nos. 6 and 7. Case-Laws Income Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414107