PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

The Supreme Court addressed an application for recall of its judgment dated 05.03.2019, asserting that the Applicant-Company was not served with notice of the SLP, leading to an ex-parte decision. The Court found that the notices were sent to an outdated registered office address and that the Applicant was unaware of the judgment until it appeared in a news article. The Court held that due process was not followed in serving the notice, thus allowing the recall of the judgment for a de novo hearing under the principles of natural justice.