https://www.taxtmi.com/caselaws?id=472632 Non-adjudication of a ground challenging partial disallowance of business expenses, despite its inclusion in Form No. 36, constitutes a mistake apparent from the record. A discrepancy between the serial numbering in Form No. 36 and separately annexed grounds does not negate that the ground was duly raised. Rectification is therefore available through limited recall confined to adjudicating the omitted ground. en-us Fri, 28 Apr 2023 00:00:00 +0530 Mon, 19 Oct 2026 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472632 Non-adjudication of a ground challenging partial disallowance of business expenses, despite its inclusion in Form No. 36, constitutes a mistake apparent from the record. A discrepancy between the serial numbering in Form No. 36 and separately annexed grounds does not negate that the ground was duly raised. Rectification is therefore available through limited recall confined to adjudicating the omitted ground. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472632