https://www.taxtmi.com/caselaws?id=466110 Court recognition that a judgment disposing of a matter without affording a party an opportunity to represent its case engages principles of natural justice; reliance on precedent establishing that an adjudicatory body may review its decision where absence of hearing adversely affects a party, and where power of review exists expressly or by necessary implication. Because the earlier judgment purportedly rested on coverage by a prior Division Bench ruling but the affected party disputed that basis and was not heard, the court found sufficient cause to review the judgment dated 24th June, 2024 and ordered reconsideration/rehearing. en-us Mon, 03 Mar 2025 00:00:00 +0530 Fri, 23 Jan 2026 14:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466110 Court recognition that a judgment disposing of a matter without affording a party an opportunity to represent its case engages principles of natural justice; reliance on precedent establishing that an adjudicatory body may review its decision where absence of hearing adversely affects a party, and where power of review exists expressly or by necessary implication. Because the earlier judgment purportedly rested on coverage by a prior Division Bench ruling but the affected party disputed that basis and was not heard, the court found sufficient cause to review the judgment dated 24th June, 2024 and ordered reconsideration/rehearing. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466110