Limited recall for comparables margin issue allowed where earlier order omitted specific assessee contention.

A miscellaneous petition was considered on whether the earlier appellate order should be recalled for limited adjudication of the assessee's contention on the margin of a comparable company. The order noted that the prior decision contained no discussion of that specific contention and that no separate ground had been raised on the point. In the interests of justice, recall was found appropriate only to the extent necessary to examine the comparables-margin issue, without reopening the matter more broadly. The miscellaneous petition was allowed and the earlier order was recalled for that limited purpose.

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Issues: Whether the miscellaneous petition seeking recall of the earlier order for the limited purpose of adjudicating the assessee's contention regarding the margin of the comparable company was liable to be allowed.

Analysis: The order noted that the earlier appellate order contained no discussion on the assessee's specific contention relating to the correctness of the margin of the comparable entity and that no specific ground had been raised on the point. In the interest of justice, the matter was considered fit for recall only to the limited extent necessary to examine that contention.

Conclusion: The miscellaneous petition was allowed and the earlier order was recalled for limited adjudication of the issue concerning the comparable company's margin.

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