https://www.taxtmi.com/caselaws?id=463374 ITAT CHENNAI - AT held the Tribunal's order dated 03.08.2022 contained a mistake apparent on record by recording incorrect facts and failing to adjudicate specific grounds of appeal, including the characterization of forex loss as operating rather than non-operating. The deficiencies warranted rectification under s. 254(2) of the Act. Because both parties agreed to recall the order for three assessment years, the ITAT recalled the earlier order in full to permit fresh adjudication. en-us Fri, 03 Nov 2023 00:00:00 +0530 Thu, 28 Aug 2025 20:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463374 ITAT CHENNAI - AT held the Tribunal's order dated 03.08.2022 contained a mistake apparent on record by recording incorrect facts and failing to adjudicate specific grounds of appeal, including the characterization of forex loss as operating rather than non-operating. The deficiencies warranted rectification under s. 254(2) of the Act. Because both parties agreed to recall the order for three assessment years, the ITAT recalled the earlier order in full to permit fresh adjudication. Case-Laws Income Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463374