https://www.taxtmi.com/caselaws?id=460208 An omitted adjudication of a ground raised in appeal can constitute a mistake apparent from the record where the final order leaves that issue undecided, and it is rectifiable in proceedings under the rectification power. The appellate record showed that the assessee's contention on conduit status and related taxability findings had not been expressly dealt with, so ground no. 5 was corrected and decided in favour of the assessee. An obvious typographical reference to ground no. 6 instead of ground no. 7 was also treated as a clerical error and corrected because it did not affect the substance of the order. en-us Fri, 06 Oct 2023 00:00:00 +0530 Wed, 15 Jan 2025 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460208 An omitted adjudication of a ground raised in appeal can constitute a mistake apparent from the record where the final order leaves that issue undecided, and it is rectifiable in proceedings under the rectification power. The appellate record showed that the assessee's contention on conduit status and related taxability findings had not been expressly dealt with, so ground no. 5 was corrected and decided in favour of the assessee. An obvious typographical reference to ground no. 6 instead of ground no. 7 was also treated as a clerical error and corrected because it did not affect the substance of the order. Case-Laws Income Tax Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460208