https://www.taxtmi.com/caselaws?id=14529 The dominant issue was whether the Tribunal's recall order under s. 254(2) was ultra vires for lack of a "mistake apparent from the record." The HC held that the earlier appellate order had affirmed the lower authority by adopting and approving its recorded reasons, which can satisfy the requirement of a speaking order consistent with natural justice; independent reasons are not mandatory where reasons are expressly approved. As the Tribunal recalled the order without identifying any apparent mistake or recording the condition precedent for invoking s. 254(2), it exceeded its jurisdiction. The recall order was quashed by certiorari and the writ petition was allowed. en-us Wed, 31 Jan 2001 00:00:00 +0530 Mon, 05 Jan 2026 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14529 The dominant issue was whether the Tribunal's recall order under s. 254(2) was ultra vires for lack of a "mistake apparent from the record." The HC held that the earlier appellate order had affirmed the lower authority by adopting and approving its recorded reasons, which can satisfy the requirement of a speaking order consistent with natural justice; independent reasons are not mandatory where reasons are expressly approved. As the Tribunal recalled the order without identifying any apparent mistake or recording the condition precedent for invoking s. 254(2), it exceeded its jurisdiction. The recall order was quashed by certiorari and the writ petition was allowed. Case-Laws Income Tax Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14529