Resolving the hamletian dilemma: Can non-consideration of an argument in appeal trigger rectificatory jurisdiction in Indian tax law? Singh Ajit Kumar Principal Commissioner of Income Tax, Department of Revenue, Government of India, Delhi, India, (E-mail: ajit1991@yahoo.co.in) Online Published on 2 February, 2024. Abstract Recently, some courts and tax tribunals in India have taken a view that non-adjudication of a sub-ground or an argument is a mistake or an error apparent from the record, which can be rectified within the rectificatory mandate of law. This view appears palpably problematic from the word go, as it is prone to mischief and may, at times, entail grave abuse of the process of law. This research paper aims at examining this judicial view in the light of the evolved jurisprudence on the subject. This paper seeks to argue that the non-consideration of an argument or any fact makes the appellate order erroneous, amenable only to the statutory remedies of appeal and any contrary construction will be in the teeth of the law laid down by the Supreme Court of India, including the judgement of its Constitution Bench. Top Keywords Mistake, Apparent, Record, Argument, Plea, Sub-ground, Non-consideration, Rectificatory Jurisdiction. Top |