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    <description>The Tribunal&#039;s refusal to recall its appellate order was upheld because the disputed grounds had already been considered and rejected in the original order. The High Court found that the Tribunal had addressed the allegation of non-adjudication by referring to the relevant portions of its prior decision, and no basis for appellate interference was established. The issue was therefore decided against the assessee.</description>
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      <description>The Tribunal&#039;s refusal to recall its appellate order was upheld because the disputed grounds had already been considered and rejected in the original order. The High Court found that the Tribunal had addressed the allegation of non-adjudication by referring to the relevant portions of its prior decision, and no basis for appellate interference was established. The issue was therefore decided against the assessee.</description>
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