1980 (4) TMI 102 - HC - Income Tax

Summary

The High Court of Allahabad allowed the application for recalling an order made in favor of the Commissioner due to a mistake that deprived the assessee of its right to be heard. The court has inherent power to correct such mistakes that result in injustice to a party. The order was recalled, and the reference will be listed for hearing before the appropriate Bench. No costs were awarded. (Case citation: 1980 (4) TMI 102 - ALLAHABAD High Court)