https://www.taxtmi.com/caselaws?id=67528 A rectification application under section 254(2) could be used to correct an order dismissing a reference application for non-appearance where the applicant had not been given effective notice and hearing. The Tribunal read section 256(1) with its procedural rules to hold that disposal of the application without affording that opportunity was contrary to statutory procedure and natural justice, and therefore constituted a mistake apparent from the record. Notice returned with the endorsement "left" did not amount to effective service under section 282 and the relevant procedural rules, so the presumption of due service was rebutted. The ex parte disposal was therefore unsustainable and the matter was restored for fresh hearing. en-us Fri, 23 Jun 1995 00:00:00 +0530 Fri, 11 Mar 2011 11:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67528 A rectification application under section 254(2) could be used to correct an order dismissing a reference application for non-appearance where the applicant had not been given effective notice and hearing. The Tribunal read section 256(1) with its procedural rules to hold that disposal of the application without affording that opportunity was contrary to statutory procedure and natural justice, and therefore constituted a mistake apparent from the record. Notice returned with the endorsement "left" did not amount to effective service under section 282 and the relevant procedural rules, so the presumption of due service was rebutted. The ex parte disposal was therefore unsustainable and the matter was restored for fresh hearing. Case-Laws Income Tax Fri, 23 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67528