TMI Blog2016 (2) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... unal and hence, qua this ground we recall the order. The registry will fix this appeal in regular course for hearing ground no.2 only. - M. A. No. 02/Kol/2015 In M.A. No.06/Kol/2013, I.T.A No. 1578/Kol/2010 - - - Dated:- 8-2-2016 - Shri P. M. Jagtap, AM And Shri Mahavir Singh, JM For the Applicant: S/Shri S.L. Kochar Anil Kochar, Advocates For the Respondent: Shri P. K. Chakr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality, no assessment in contravention to proviso to section 144 of the Act can be framed. He read out the proviso to section 144 of the Act, which reads as under: Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority exercising quasi judicial powers has inherent/incidental power in discharging of its functions to ensure that justice is done between parties i.e. no prejudice is caused to any of the parties. This power has not to be traced to any provision of the Act but inheres in every quasi judicial authority. This has been so held by the Supreme Court in Grindlays Bank ltd. Vs. Central Government I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial to each other. In fact, the Tribunal and the parties normally represented by Advocates/Chartered Accountants are comrades in arms to achieve justice. Therefore, a mistake from any source be it the parties or the Tribunal so long as it becomes a part of the record, would require examination by the Tribunal under section 254(2) of the Act. It cannot be dismissed at the threshold on the above gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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