Amore Kewels Private Ltd. v. DCIT ( Bom)(HC), www.itatonline.org

S. 254(2):Appellate Tribunal-Rectification of mistake apparent from the record –If there is no discussion whatsoever by the Tribunal of the various case laws detailed in the submissions filed by the assessee, the order is non-speaking and has to be recalled. The Tribunal should take into account the material and case laws relied upon by the assessee during the hearing.