Recall of appellate order denied where disputed grounds were already considered and rejected in the original decision

The Tribunal's refusal to recall its appellate order was upheld because the disputed grounds had already been considered and rejected in the original order. The High Court found that the Tribunal had addressed the allegation of non-adjudication by referring to the relevant portions of its prior decision, and no basis for appellate interference was established. The issue was therefore decided against the assessee.

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Issues: Whether the Tribunal's refusal to recall its appellate order on the allegation that grounds 2 to 5 had not been adjudicated warranted interference.

Analysis: The Tribunal addressed the assertion of non-adjudication by referring to the relevant portions of its original appellate order and found that the disputed grounds had already been considered and rejected. No basis for appellate interference was established.

Conclusion: The refusal to recall the appellate order was upheld; the issue was decided against the assessee.

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