https://www.taxtmi.com/caselaws?id=202381 The appellate authority dismissed the miscellaneous application as the additional ground raised by the assessee was not argued for its admission. The Tribunal emphasized that any ground raised in the appeal memorandum must be disposed of, and failure to do so constitutes a mistake apparent from the record. The appellant must seek leave to argue on additional grounds not initially raised, providing reasons for the delay. In this case, since no arguments were presented for the admission of the additional ground, the Tribunal found no mistake warranting rectification. en-us Fri, 21 Jan 2011 00:00:00 +0530 Fri, 18 Mar 2011 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202381 The appellate authority dismissed the miscellaneous application as the additional ground raised by the assessee was not argued for its admission. The Tribunal emphasized that any ground raised in the appeal memorandum must be disposed of, and failure to do so constitutes a mistake apparent from the record. The appellant must seek leave to argue on additional grounds not initially raised, providing reasons for the delay. In this case, since no arguments were presented for the admission of the additional ground, the Tribunal found no mistake warranting rectification. Case-Laws Income Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202381