https://www.taxtmi.com/caselaws?id=393463 Omission by the Tribunal to deal with one appeal in a common appellate order was treated as a mistake apparent from the record, making rectification under section 254(2) of the Income-tax Act, 1961 appropriate. The Court found that the Tribunal had already disposed of the appeals for assessment year 2006-07, but had omitted the petitioner's appeal for assessment year 2003-04. Because that appeal had not been adjudicated, the recall had to cover both grounds raised in it. The common order dated 30.05.2018 was therefore recalled qua that appeal and the matter was directed to be heard afresh in accordance with law. en-us Fri, 06 Mar 2020 00:00:00 +0530 Sat, 14 Mar 2020 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393463 Omission by the Tribunal to deal with one appeal in a common appellate order was treated as a mistake apparent from the record, making rectification under section 254(2) of the Income-tax Act, 1961 appropriate. The Court found that the Tribunal had already disposed of the appeals for assessment year 2006-07, but had omitted the petitioner's appeal for assessment year 2003-04. Because that appeal had not been adjudicated, the recall had to cover both grounds raised in it. The common order dated 30.05.2018 was therefore recalled qua that appeal and the matter was directed to be heard afresh in accordance with law. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393463