https://www.taxtmi.com/caselaws?id=64815 Section 254(2) may be invoked where a Tribunal order rests on a new factual basis that was not argued or put to the parties at hearing, because denial of an opportunity to meet that basis can amount to a mistake apparent from the record and a breach of natural justice. The note explains that, on this reasoning, recall may be justified for a limited rehearing focused on the unaddressed factual foundation so the assessee can respond properly. 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 Section 254(2) may be invoked where a Tribunal order rests on a new factual basis that was not argued or put to the parties at hearing, because denial of an opportunity to meet that basis can amount to a mistake apparent from the record and a breach of natural justice. The note explains that, on this reasoning, recall may be justified for a limited rehearing focused on the unaddressed factual foundation so the assessee can respond properly. Case-Laws Income Tax Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64815