Tribunal can rectify its order passed without giving sufficient opportunity of hearing

HIGH COURT OF GUJARAT Deputy Commissioner of Income-tax Versus Manu P. Vyas SPECIAL CIVIL APPLICATION NO. 1159 of 2013 FEBRUARY  11, 2013 ORDER AkilKureshi, J. Petitioner-revenue has challenged an order dated 23.07.2012 passed by the Income Tax Appellate Tribunal (‘the Tribunal’ for short) in MA No. 89 of 2012. The respondent-assessee had preferred appeal before the Tribunal against the decision of CIT(Appeals) which was partially against the assessee. In such appeal, the contention of the revenue was that it was not open for the Tribunal to examine validity of t...