2026 (2) TMI 1478

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.... [Through VC] For the Department : Shri Dharm Veer Singh, CIT-DR Shri Ajay Kumar Arora, Sr. DR ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- With this order we shall dispose of the Miscellaneous Application filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] for rectifying the mistakes apparent in the order of this Bench of the Tribunal dated 25.....

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....e assessee submitted that non-adjudication of a ground of appeal is a mistake apparent from record rectifiable u/s 254(2) of the Act and prayed for rectification of the order. 3. The ld. DR raised no serious objection. 4. We have heard the rival submissions and have perused the relevant material on record. Considering the contents of the application, we are of the considered view that the gr....