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

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 .....

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