https://www.taxtmi.com/caselaws?id=461988 Non-adjudication of a raised ground and connected sub-grounds in an appellate order was treated as a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. The omission was held rectifiable because the issues had been specifically raised but not decided. The earlier order was recalled for the limited purpose of adjudicating Ground No. 4 and the connected sub-grounds, and the rectification application was allowed. en-us Thu, 27 Apr 2023 00:00:00 +0530 Tue, 13 May 2025 19:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461988 Non-adjudication of a raised ground and connected sub-grounds in an appellate order was treated as a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. The omission was held rectifiable because the issues had been specifically raised but not decided. The earlier order was recalled for the limited purpose of adjudicating Ground No. 4 and the connected sub-grounds, and the rectification application was allowed. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461988