https://www.taxtmi.com/caselaws?id=64702 The Tribunal declined to recall its order regarding the provision for leave salary, as the subsequent judgment of the Hon'ble Delhi High Court did not establish a mistake apparent from the record in the original decision based on the judgment of the Hon'ble Calcutta High Court. The Tribunal held that the existence of differing legal opinions does not constitute a mistake warranting correction under section 254(2) of the IT Act, 1961. Therefore, the application for recall was rejected. en-us Mon, 08 Feb 1988 00:00:00 +0530 Wed, 09 Feb 2011 13:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64702 The Tribunal declined to recall its order regarding the provision for leave salary, as the subsequent judgment of the Hon'ble Delhi High Court did not establish a mistake apparent from the record in the original decision based on the judgment of the Hon'ble Calcutta High Court. The Tribunal held that the existence of differing legal opinions does not constitute a mistake warranting correction under section 254(2) of the IT Act, 1961. Therefore, the application for recall was rejected. Case-Laws Income Tax Mon, 08 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64702