Rectification for unadjudicated grounds permits limited recall of an appellate order to decide remaining issues.

A miscellaneous application under section 254(2) of the Income-tax Act, 1961 was considered on the ground that certain non-transfer-pricing grounds in the appeal had not been adjudicated in the earlier order. The omission was treated as a mistake apparent from the record to the extent necessary to examine whether limited recall was warranted. The order was recalled only for the purpose of deciding the remaining grounds, and the appeal was directed to be listed for that limited adjudication.

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Issues: Whether the miscellaneous application was liable to be allowed on the ground that certain grounds of appeal had remained unadjudicated, warranting recall of the earlier order for limited adjudication.

Analysis: The application was founded on the assertion that specific non-transfer-pricing grounds had not been dealt with in the earlier appellate order and that such omission constituted a mistake apparent from the record within the scope of rectification under section 254(2) of the Income-tax Act, 1961. The matter was considered suitable for examination to the extent of determining whether recall was required only for adjudication of those pending grounds.

Outcome: The order was recalled for the limited purpose of adjudicating the remaining grounds of appeal, and the appeal was directed to be listed accordingly.

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