Tribunal's Order Recalled: Procedural Error as Assessee Denied Hearing Opportunity u/s 254 Warrants Rectification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rectification u/s 254 - Tribunal has referred to certain decisions without giving opportunity of being heard - assessee was not given an opportunity to explain his case vis-a-vis the decision relied by Tribunal, thus a mistake has crept into the impugned order of the Tribunal - order passed by the Bench is recalled....