https://www.taxtmi.com/caselaws?id=56984 The Appellate Tribunal ITAT Amritsar considered the interpretation of orders under section 260(1) of the Income-tax Act, 1961, in cases where the High Court ruled in favor of the revenue. The Tribunal found that parties must be afforded an opportunity to be heard before such orders are passed. Due to the absence of a hearing, the Tribunal rectified its orders under section 260(1), setting them aside and directing fresh hearings after providing notice to the parties. en-us Mon, 21 Sep 1998 00:00:00 +0530 Tue, 07 Dec 2010 16:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56984 The Appellate Tribunal ITAT Amritsar considered the interpretation of orders under section 260(1) of the Income-tax Act, 1961, in cases where the High Court ruled in favor of the revenue. The Tribunal found that parties must be afforded an opportunity to be heard before such orders are passed. Due to the absence of a hearing, the Tribunal rectified its orders under section 260(1), setting them aside and directing fresh hearings after providing notice to the parties. Case-Laws Income Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56984