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    <description>Omission by the Tribunal to adjudicate the assessee&#039;s additional grounds was treated as a mistake apparent on record. As those grounds had not been decided in the earlier order, the order was recalled only to the extent necessary for limited disposal of the pending additional grounds. The miscellaneous application was therefore allowed, with recall confined to that narrow purpose and not a general reopening of the matter.</description>
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      <description>Omission by the Tribunal to adjudicate the assessee&#039;s additional grounds was treated as a mistake apparent on record. As those grounds had not been decided in the earlier order, the order was recalled only to the extent necessary for limited disposal of the pending additional grounds. The miscellaneous application was therefore allowed, with recall confined to that narrow purpose and not a general reopening of the matter.</description>
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