https://www.taxtmi.com/caselaws?id=56992 The Hon'ble Punjab and Haryana High Court ruled in favor of the Department, holding that the assessment orders were within the time limit, overturning the ITAT's decision based on the limitation period under the Income-tax Act. The Court emphasized the importance of granting an opportunity of being heard before passing consequential orders, ensuring justice and a fair trial for all parties involved. The Tribunal was directed to decide all issues presented before it to avoid miscarriage of justice, with the power to amend orders under section 254(2) if necessary. The Tribunal recalled its order to address all remaining grounds, ensuring a comprehensive resolution of the case. en-us Fri, 26 Feb 1999 00:00:00 +0530 Tue, 07 Dec 2010 16:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56992 The Hon'ble Punjab and Haryana High Court ruled in favor of the Department, holding that the assessment orders were within the time limit, overturning the ITAT's decision based on the limitation period under the Income-tax Act. The Court emphasized the importance of granting an opportunity of being heard before passing consequential orders, ensuring justice and a fair trial for all parties involved. The Tribunal was directed to decide all issues presented before it to avoid miscarriage of justice, with the power to amend orders under section 254(2) if necessary. The Tribunal recalled its order to address all remaining grounds, ensuring a comprehensive resolution of the case. Case-Laws Income Tax Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56992