https://www.taxtmi.com/caselaws?id=71893 A tentative oral pronouncement made at the close of hearing was treated only as a prima facie indication and not as the Tribunal's operative order, because an order must be final, reasoned, signed and dated to have legal effect. The later written order was found to contain a mistake apparent from the record since material submissions and a crucial search statement had not been considered. That omission went to the substance of the dispute and justified rectification by recall under section 254(2), as it was treated as correction of an apparent error rather than a review. en-us Thu, 31 Jul 2008 00:00:00 +0530 Tue, 07 Aug 2012 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71893 A tentative oral pronouncement made at the close of hearing was treated only as a prima facie indication and not as the Tribunal's operative order, because an order must be final, reasoned, signed and dated to have legal effect. The later written order was found to contain a mistake apparent from the record since material submissions and a crucial search statement had not been considered. That omission went to the substance of the dispute and justified rectification by recall under section 254(2), as it was treated as correction of an apparent error rather than a review. Case-Laws Income Tax Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71893