https://www.taxtmi.com/caselaws?id=768171 The ITAT allowed a miscellaneous application under Section 254(2) of the Income Tax Act, finding that the Tribunal's failure to adjudicate grounds No. 5 and 9 in the original appeal constituted a mistake apparent from the record. Despite the Department's contention that all submissions were considered, the Tribunal determined this omission required rectification. The order was recalled for the limited purpose of adjudicating these overlooked grounds, upholding the principle that all appeal grounds must be addressed to ensure complete justice. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768171 The ITAT allowed a miscellaneous application under Section 254(2) of the Income Tax Act, finding that the Tribunal's failure to adjudicate grounds No. 5 and 9 in the original appeal constituted a mistake apparent from the record. Despite the Department's contention that all submissions were considered, the Tribunal determined this omission required rectification. The order was recalled for the limited purpose of adjudicating these overlooked grounds, upholding the principle that all appeal grounds must be addressed to ensure complete justice. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768171