https://www.taxtmi.com/caselaws?id=464729 ITAT recalled its prior order for AY 2014-15 under u/s 254(2) for the limited purpose of adjudicating additional grounds the assessee filed by email during virtual hearings. The Tribunal found those grounds were present in the appeal folder but were not decided, constituting a mistake apparent on the record warranting rectification; the Tribunal had earlier applied its AY 2013-14 decision mutatis mutandis to AY 2014-15 but will now hear and decide the omitted grounds. en-us Fri, 09 May 2025 00:00:00 +0530 Tue, 11 Nov 2025 19:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464729 ITAT recalled its prior order for AY 2014-15 under u/s 254(2) for the limited purpose of adjudicating additional grounds the assessee filed by email during virtual hearings. The Tribunal found those grounds were present in the appeal folder but were not decided, constituting a mistake apparent on the record warranting rectification; the Tribunal had earlier applied its AY 2013-14 decision mutatis mutandis to AY 2014-15 but will now hear and decide the omitted grounds. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464729