https://www.taxtmi.com/caselaws?id=421852 An assessee disputing a Tribunal recital that certain grounds were not pressed was directed to seek correction before the Tribunal itself. The High Court held that the proper course was to file an application to rectify the specific observation in paragraph 5, and the Tribunal was to decide that application on merits if filed within three weeks. The Court did not examine the substantive grounds or substitute its own view, leaving the parties' other legal remedies open if the appellant remains aggrieved. en-us Fri, 10 Dec 2021 00:00:00 +0530 Tue, 03 May 2022 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421852 An assessee disputing a Tribunal recital that certain grounds were not pressed was directed to seek correction before the Tribunal itself. The High Court held that the proper course was to file an application to rectify the specific observation in paragraph 5, and the Tribunal was to decide that application on merits if filed within three weeks. The Court did not examine the substantive grounds or substitute its own view, leaving the parties' other legal remedies open if the appellant remains aggrieved. Case-Laws Income Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421852