https://www.taxtmi.com/caselaws?id=402286 A rectification or recall application under Section 254(2) of the Income-tax Act was held not to be barred merely from the date of the Tribunal's order where the assessee had not been duly served and the order had not been communicated. The limitation period was linked to actual or constructive knowledge of the order, consistent with the statutory requirement of communication under Section 254(3). On that basis, an ex parte disposal followed by refusal to entertain the recall application was found unsustainable, and the matter was restored for fresh hearing on merits after notice to both parties. en-us Wed, 23 Dec 2020 00:00:00 +0530 Sat, 06 Dec 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402286 A rectification or recall application under Section 254(2) of the Income-tax Act was held not to be barred merely from the date of the Tribunal's order where the assessee had not been duly served and the order had not been communicated. The limitation period was linked to actual or constructive knowledge of the order, consistent with the statutory requirement of communication under Section 254(3). On that basis, an ex parte disposal followed by refusal to entertain the recall application was found unsustainable, and the matter was restored for fresh hearing on merits after notice to both parties. Case-Laws Income Tax Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402286