https://www.taxtmi.com/caselaws?id=299379 The Tribunal found the rectification application valid as it was filed within the original four-year limit, despite the subsequent reduction to six months. Regarding non-adjudication of Ground No. A, similarities to a previous case prompted the Tribunal to recall its observations and re-adjudicate the ground. The judgment emphasizes the importance of rectifying mistakes and ensuring a fair adjudication process, showcasing the Tribunal's commitment to addressing all relevant issues thoroughly and impartially to uphold legal integrity and ensure justice. en-us Fri, 21 Jun 2019 00:00:00 +0530 Mon, 13 Dec 2021 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299379 The Tribunal found the rectification application valid as it was filed within the original four-year limit, despite the subsequent reduction to six months. Regarding non-adjudication of Ground No. A, similarities to a previous case prompted the Tribunal to recall its observations and re-adjudicate the ground. The judgment emphasizes the importance of rectifying mistakes and ensuring a fair adjudication process, showcasing the Tribunal's commitment to addressing all relevant issues thoroughly and impartially to uphold legal integrity and ensure justice. Case-Laws Income Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299379