An appeal under S. 260A would lie against an order of the Tribunal if a substantial question of law has arisen and for that purpose it would not be material whether it is a judgment deciding appeal or otherwise. Moreover, if an order is passed on an application under S. 254(2) so as to recall the judgment of the Tribunal which is otherwise final and referable to S. 254(1) and(4) , it would be an order against which an appeal would lie under S. 260A but the pre-condition is that there must be a substantial question of law.  It was not a simple case of allowing the application under S.254(2) for the reason that such an application was already rejected by the Tribunal. The Tribunal had exercised a power of recall on a second application moved by the assessee under S.254(2) by recalling not only the order passed on the assessee’s application under S.254(2) but had also taken a different view from that taken in its earlier judgment without pointing out any mistake. This was not permissible at all and, therefore, the order dated December 5, 2008 was patently erroneous and not sustainable. ( AY. 2000-01)