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    <title>1979 (4) TMI 22 - KERALA High Court</title>
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    <description>The High Court affirmed the Income-tax Appellate Tribunal&#039;s jurisdiction to set aside an ex parte order and restore the appeal for fresh hearing. It held that the Tribunal has inherent power under section 254(1) of the Income-tax Act to ensure both parties receive a reasonable opportunity to be heard. The court emphasized that setting aside an ex parte order is distinct from a review and is essential for compliance with statutory requirements. The writ petition was dismissed, upholding the Tribunal&#039;s authority in this regard.</description>
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    <pubDate>Fri, 06 Apr 1979 00:00:00 +0530</pubDate>
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      <title>1979 (4) TMI 22 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=37267</link>
      <description>The High Court affirmed the Income-tax Appellate Tribunal&#039;s jurisdiction to set aside an ex parte order and restore the appeal for fresh hearing. It held that the Tribunal has inherent power under section 254(1) of the Income-tax Act to ensure both parties receive a reasonable opportunity to be heard. The court emphasized that setting aside an ex parte order is distinct from a review and is essential for compliance with statutory requirements. The writ petition was dismissed, upholding the Tribunal&#039;s authority in this regard.</description>
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      <pubDate>Fri, 06 Apr 1979 00:00:00 +0530</pubDate>
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