https://www.taxtmi.com/caselaws?id=302425 The Tribunal allowed the Miscellaneous Application filed by the assessee to recall the order for the limited purpose of addressing ground No.8, which was inadvertently omitted during the proceedings under section 254(1) of the Income-tax Act, 1961. The Tribunal directed the appeal to be scheduled for hearing specifically to address the omitted ground, emphasizing that no separate notice was required since the date was announced in open court. The decision highlights the significance of ensuring all grounds are properly argued and the provision for recalling orders in cases of inadvertent omissions to uphold principles of natural justice. en-us Fri, 05 Nov 2021 00:00:00 +0530 Wed, 25 May 2022 12:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302425 The Tribunal allowed the Miscellaneous Application filed by the assessee to recall the order for the limited purpose of addressing ground No.8, which was inadvertently omitted during the proceedings under section 254(1) of the Income-tax Act, 1961. The Tribunal directed the appeal to be scheduled for hearing specifically to address the omitted ground, emphasizing that no separate notice was required since the date was announced in open court. The decision highlights the significance of ensuring all grounds are properly argued and the provision for recalling orders in cases of inadvertent omissions to uphold principles of natural justice. Case-Laws Income Tax Fri, 05 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302425