Mistake apparent from record: omission to decide a raised ground justified recall limited to adjudicating the unresolved issue.

Non-adjudication of a duly raised ground in an appellate order can constitute a mistake apparent from the record, making rectification permissible under section 254(2) of the Income-tax Act, 1961. Where Ground No. 10 relating to deduction of technical know-how expenses was raised but not decided, the earlier order was recalled only to the extent necessary for adjudication of that ground. The miscellaneous application was therefore allowed, with the recall limited to curing the omission in the original appellate decision.

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Issues: Whether the non-adjudication of Ground No. 10 in the appeal constituted a mistake apparent from record warranting recall of the earlier order under section 254(2) of the Income-tax Act, 1961.

Analysis: The ground relating to deduction of expenses on technical know-how had been raised in the appeal but had not been adjudicated in the earlier appellate order. Non-consideration of a duly raised ground amounted to an apparent mistake in the record, justifying rectification under section 254(2).

Conclusion: The earlier order was recalled for the limited purpose of adjudicating Ground No. 10, and the miscellaneous application was allowed.

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