https://www.taxtmi.com/caselaws?id=435835 The Tribunal allowed the assessee's Misc. Application, finding a mistake apparent from the record in the ITAT order related to AY 2013-14. The Tribunal acknowledged the non-adjudication of a legal ground, which, if decided in favor of the assessee, could change the decision. Citing a Supreme Court case, the Tribunal recalled the order and directed the appeal to be reheard, highlighting the importance of adjudicating all grounds raised by parties and utilizing legal precedents to support arguments. The decision underscores the Tribunal's commitment to ensuring a comprehensive examination of issues raised in appeals. en-us Tue, 17 Jan 2023 00:00:00 +0530 Mon, 01 May 2023 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435835 The Tribunal allowed the assessee's Misc. Application, finding a mistake apparent from the record in the ITAT order related to AY 2013-14. The Tribunal acknowledged the non-adjudication of a legal ground, which, if decided in favor of the assessee, could change the decision. Citing a Supreme Court case, the Tribunal recalled the order and directed the appeal to be reheard, highlighting the importance of adjudicating all grounds raised by parties and utilizing legal precedents to support arguments. The decision underscores the Tribunal's commitment to ensuring a comprehensive examination of issues raised in appeals. Case-Laws Income Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435835