In case of failure to issue proper notice to assessee, ITAT has right to review its own order

Brief of the case:

Madras High court in CIT Vs M/s Sea Rose Marines Pvt Ltd (Madras High Court) held that if the notice was not issued to the assessee properly then the ITAT had the right to review its own order. The ITAT had recalled the order and gave new decision after reviewing its own order by relying on the decision given in Rathore Brothers (2002 (254) ITR 656 (Mad).

Facts of the case:

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