https://www.taxtmi.com/caselaws?id=29217 The court upheld the Tribunal's authority under s. 254(2) of the I.T. Act, 1961 to rectify mistakes in its orders. It emphasized the importance of fairness and equity in affording opportunities to both parties before making amendments. While notice may not be mandatory for rectifying typographical errors, it is recommended to ensure a just process. The ruling balanced statutory powers and principles of natural justice, affirming the legality of the Tribunal's actions and dismissing the writ petition without costs. en-us Wed, 07 Mar 1979 00:00:00 +0530 Thu, 11 Mar 2010 14:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29217 The court upheld the Tribunal's authority under s. 254(2) of the I.T. Act, 1961 to rectify mistakes in its orders. It emphasized the importance of fairness and equity in affording opportunities to both parties before making amendments. While notice may not be mandatory for rectifying typographical errors, it is recommended to ensure a just process. The ruling balanced statutory powers and principles of natural justice, affirming the legality of the Tribunal's actions and dismissing the writ petition without costs. Case-Laws Income Tax Wed, 07 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29217