https://www.taxtmi.com/caselaws?id=458318 An omitted ground in the Tribunal's earlier order constituted an apparent mistake because Ground No. 3 had not been adjudicated at all. The ground involved a legal and jurisdictional challenge to disallowance of deduction under section 80IE in an intimation under section 143(1), so the earlier order was recalled only to enable fresh decision on that issue. The Miscellaneous Application was allowed for that limited purpose. en-us Mon, 11 Sep 2023 00:00:00 +0530 Mon, 21 Oct 2024 22:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458318 An omitted ground in the Tribunal's earlier order constituted an apparent mistake because Ground No. 3 had not been adjudicated at all. The ground involved a legal and jurisdictional challenge to disallowance of deduction under section 80IE in an intimation under section 143(1), so the earlier order was recalled only to enable fresh decision on that issue. The Miscellaneous Application was allowed for that limited purpose. Case-Laws Income Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458318