Section 2(35) of the Income Tax Act, 1961 — Appeal to Supreme Court — The grounds for recall of the judgement were untenable as the assessee was duly served through its authorized representative and was provided sufficient opportunities to appear before Court and contest the matter but chose to let the matter proceed ex parte — Principal Commissioner of income tax vs. NRA iron and Steel P. Ltd. [2019] 418 ITR 449(SC)