1996 (7) TMI 64

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....96<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : D. N. BARUAH., S. BARMAN ROY&nbsp; JUDGMENT This is an application under section 256(2) of the Income-tax Act, 1961 (for short the "Act"). The petit....

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....s of the case, the Tribunal has erred in law and in facts to recall its final order with a view to rectify the same under section 254(2) ? " After considering the facts as well as on a perusal of t....