https://www.taxtmi.com/caselaws?id=761862 ITAT Mumbai recalled its earlier order after finding a mistake apparent from record where judicial decisions cited by the appellant were not considered while dismissing additional grounds of appeal regarding validity of reassessment proceedings under section 147. The Tribunal relied on SC precedent in Honda Siel Power Productions Ltd., holding that non-consideration of cited judicial decisions constitutes rectifiable mistake causing prejudice to parties. The matter was directed for fresh regular hearing in interest of natural justice principles. en-us Wed, 21 Aug 2024 00:00:00 +0530 Mon, 18 Nov 2024 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761862 ITAT Mumbai recalled its earlier order after finding a mistake apparent from record where judicial decisions cited by the appellant were not considered while dismissing additional grounds of appeal regarding validity of reassessment proceedings under section 147. The Tribunal relied on SC precedent in Honda Siel Power Productions Ltd., holding that non-consideration of cited judicial decisions constitutes rectifiable mistake causing prejudice to parties. The matter was directed for fresh regular hearing in interest of natural justice principles. Case-Laws Income Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761862