https://www.taxtmi.com/caselaws?id=459366 Section 254(2) permits rectification where an order contains an apparent mistake, including omission to adjudicate grounds that were raised and should have been decided. Here, the appeal had been heard on merits, but only one ground was dealt with while other grounds were left undecided on the assumption that they were merely connected or consequential. The Tribunal treated that omission as a rectifiable mistake, held the miscellaneous application maintainable, recalled its earlier order dated 13.03.2023, and restored the appeal for fresh hearing. en-us Wed, 23 Aug 2023 00:00:00 +0530 Tue, 10 Dec 2024 19:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459366 Section 254(2) permits rectification where an order contains an apparent mistake, including omission to adjudicate grounds that were raised and should have been decided. Here, the appeal had been heard on merits, but only one ground was dealt with while other grounds were left undecided on the assumption that they were merely connected or consequential. The Tribunal treated that omission as a rectifiable mistake, held the miscellaneous application maintainable, recalled its earlier order dated 13.03.2023, and restored the appeal for fresh hearing. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459366