https://www.taxtmi.com/caselaws?id=798897 Natural justice does not invariably require oral hearing where written submissions provide an effective opportunity of representation and are considered in adjudication. Refusal of an adjournment for oral arguments, despite consideration of the Revenue's detailed written submissions and material contentions, does not by itself establish prejudice or denial of natural justice. Rectification under Section 254(2) is confined to a material contention apparent from the record having been overlooked and causing prejudice; it cannot be invoked to seek a merits review because additional oral submissions were not permitted. Recall or rectification was therefore not warranted. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798897 Natural justice does not invariably require oral hearing where written submissions provide an effective opportunity of representation and are considered in adjudication. Refusal of an adjournment for oral arguments, despite consideration of the Revenue's detailed written submissions and material contentions, does not by itself establish prejudice or denial of natural justice. Rectification under Section 254(2) is confined to a material contention apparent from the record having been overlooked and causing prejudice; it cannot be invoked to seek a merits review because additional oral submissions were not permitted. Recall or rectification was therefore not warranted. Case-Laws Income Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798897