https://www.taxtmi.com/caselaws?id=793584 A procedural defect going to the root can justify recall under section 254(2) where a Miscellaneous Application is disposed of without valid notice to the assessee and without hearing. Here, the Registry mistakenly served the Revenue's application on the appellant instead of the assessee, so the statutory notice requirement and principles of natural justice were not met. The Tribunal treated this as a case of procedural review rather than review on merits, invoked its inherent power, and applied actus curiae neminem gravabit. The earlier order was recalled and the Miscellaneous Application was directed to be listed afresh. en-us Thu, 07 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793584 A procedural defect going to the root can justify recall under section 254(2) where a Miscellaneous Application is disposed of without valid notice to the assessee and without hearing. Here, the Registry mistakenly served the Revenue's application on the appellant instead of the assessee, so the statutory notice requirement and principles of natural justice were not met. The Tribunal treated this as a case of procedural review rather than review on merits, invoked its inherent power, and applied actus curiae neminem gravabit. The earlier order was recalled and the Miscellaneous Application was directed to be listed afresh. Case-Laws Income Tax Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793584