Tribunal's Failure to Address Grounds Constitutes Error, Rectifiable u/s 254. Responsibility to Address All Grounds.

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....Rectification u/s 254 - A ground which is raised and not given up when remains undecided in the judgment of the Tribunal, gives rise to an error on the face of record, which is rectifiable - it is the duty of the Tribunal to dispose of such ground and give its opinion thereon....