https://www.taxtmi.com/caselaws?id=36837 An ex parte order passed without notice to an assessee, where counsel's name was omitted from the cause list, is vitiated for breach of audi alteram partem and is treated as non est. The High Court held that its advisory jurisdiction under section 256 of the Income-tax Act, 1961 does not prevent recall of such an order, because the defect lies in the denial of hearing rather than in any review on merits. The court therefore recognised inherent power to recall the earlier order and directed the reference to be relisted for hearing. en-us Tue, 15 Apr 1980 00:00:00 +0530 Wed, 24 Mar 2010 18:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36837 An ex parte order passed without notice to an assessee, where counsel's name was omitted from the cause list, is vitiated for breach of audi alteram partem and is treated as non est. The High Court held that its advisory jurisdiction under section 256 of the Income-tax Act, 1961 does not prevent recall of such an order, because the defect lies in the denial of hearing rather than in any review on merits. The court therefore recognised inherent power to recall the earlier order and directed the reference to be relisted for hearing. Case-Laws Income Tax Tue, 15 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36837