Limited recall for non-adjudicated taxability of interest and miscellaneous income; omission treated as apparent error.

The Tribunal treated the non-consideration of the head of assessment for interest income and miscellaneous income as an error apparent from the record because the specific contention had not been adjudicated in the earlier order. It granted a limited recall only for that issue, restricting reopening to the taxability of interest income and miscellaneous income. The miscellaneous application was accordingly allowed.

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Issues: Whether the earlier appellate order required limited recall in respect of the taxability of interest income and miscellaneous income, on the ground that the issue had not been adjudicated.

Analysis: The Tribunal noted that the specific contention regarding the head under which interest income and miscellaneous income were to be assessed had not been considered in the earlier order. Since the omission related to a matter not adjudicated, the error was treated as apparent from record for the limited purpose of recall.

Conclusion: Limited recall of the earlier order was granted only to the extent of the taxability of interest income and miscellaneous income, and the miscellaneous application was allowed.

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