https://www.taxtmi.com/caselaws?id=64815 Recall of an appellate order under section 254(2) may be warranted where the decision relies on factual reasons neither argued nor placed before the parties. Denial of an opportunity to address a new factual basis breaches natural justice and may constitute a mistake apparent from the record. The original order was recalled for a limited rehearing, requiring an opportunity for the assessee to respond to the factual basis adopted. en-us Mon, 11 Feb 2002 00:00:00 +0530 Thu, 10 Feb 2011 13:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64815 Recall of an appellate order under section 254(2) may be warranted where the decision relies on factual reasons neither argued nor placed before the parties. Denial of an opportunity to address a new factual basis breaches natural justice and may constitute a mistake apparent from the record. The original order was recalled for a limited rehearing, requiring an opportunity for the assessee to respond to the factual basis adopted. Case-Laws Income Tax Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64815