https://www.taxtmi.com/caselaws?id=211875 The Tribunal declined to recall its order under Section 254(2) of the Income-tax Act, emphasizing that the circumstances for recall were not met as both parties were heard. It rejected claims of procedural unfairness, justifying the reliance on uncited case law as necessary. The Tribunal defended its post-hearing exercises as essential for issuing a comprehensive order. Ultimately, the Tribunal dismissed the assessee's application, finding no basis for recalling the order. en-us Fri, 25 Nov 2011 00:00:00 +0530 Thu, 05 Apr 2012 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211875 The Tribunal declined to recall its order under Section 254(2) of the Income-tax Act, emphasizing that the circumstances for recall were not met as both parties were heard. It rejected claims of procedural unfairness, justifying the reliance on uncited case law as necessary. The Tribunal defended its post-hearing exercises as essential for issuing a comprehensive order. Ultimately, the Tribunal dismissed the assessee's application, finding no basis for recalling the order. Case-Laws Income Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211875