Rectification u/s 254 - Tribunal has referred to certain ...

Tribunal's Order Recalled: Procedural Error as Assessee Denied Hearing Opportunity u/s 254 Warrants Rectification.

June 11, 2019

Case Laws Income Tax AT

Rectification u/s 254 - Tribunal has referred to certain decisions without giving opportunity of being heard - assessee was not given an opportunity to explain his case vis-a-vis the decision relied by Tribunal, thus a mistake has crept into the impugned order of the Tribunal - order passed by the Bench is recalled

View Source

← Previous Next →

Rectification u/s 254 - Tribunal has referred to certain ...

Tribunal's Order Recalled: Procedural Error as Assessee Denied Hearing Opportunity u/s 254 Warrants Rectification.

June 11, 2019

Case Laws Income Tax AT

You may also like:

Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

The High Court quashed the assessment order dated 06.08.2024, holding that the Assessing Authority violated the principles of natural justice by denying an opportunity...

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of...

Reopening of assessment u/s 147 - denial of natural justice - order passed under Section 148A(d) - The legal principle that can be culled out from the aforementioned...

Order set aside for violation of principles of natural justice by denying petitioner opportunity of oral hearing before passing adverse assessment order raising excess...

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

Opportunity to be heard to ICA Lenders not provided - ‘person concerned’ - the NCLT has denied an opportunity to be heard to ICA Lenders on the ground that insofar as...

Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner...

Rectification of mistake - error apparent on the face of record - This Court had interfered with the impugned orders on facts that were peculiar therein or for not...

Rectification of mistake u/s 254 - failure to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although...

Rectification u/s 254 - error apparent on face of record - non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) -...

ITAT recalled its earlier order due to discovery of inadvertent errors, specifically the reliance on non-existing case laws identified during suo-moto review. Exercising...

Violation of principles of natural justice by the Adjudicating Officer/Authority in denying opportunity of hearing to appellant A.P. Parekh, who was not a member of the...

Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of...

Quick Updates: