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    <title>2011 (8) TMI 1244 - DELHI HIGH COURT</title>
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    <description>An order decided on merits in the absence of the assessee cannot ordinarily be recalled where the court has already considered the matter with assistance from the Revenue&#039;s counsel. The Delhi High Court noted that no one appeared for the assessee when the case was called, but the matter was disposed of on merits after hearing the Revenue. On that basis, the court held that there was no ground to reopen the decision by recall. The recall application was therefore refused and dismissed.</description>
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      <title>2011 (8) TMI 1244 - DELHI HIGH COURT</title>
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      <description>An order decided on merits in the absence of the assessee cannot ordinarily be recalled where the court has already considered the matter with assistance from the Revenue&#039;s counsel. The Delhi High Court noted that no one appeared for the assessee when the case was called, but the matter was disposed of on merits after hearing the Revenue. On that basis, the court held that there was no ground to reopen the decision by recall. The recall application was therefore refused and dismissed.</description>
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