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    <title>2026 (1) TMI 1611 - ITAT DELHI</title>
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    <description>A rectification application under Section 254(2) was maintainable where the earlier ITAT order had not adjudicated grounds of appeal Nos. 18 and 19. The omission was treated as non-adjudication of material grounds requiring correction, and the earlier order was recalled only to that limited extent for fresh adjudication of those grounds. The appeal was directed to be listed in due course.</description>
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      <description>A rectification application under Section 254(2) was maintainable where the earlier ITAT order had not adjudicated grounds of appeal Nos. 18 and 19. The omission was treated as non-adjudication of material grounds requiring correction, and the earlier order was recalled only to that limited extent for fresh adjudication of those grounds. The appeal was directed to be listed in due course.</description>
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