Allowing the petition the Tribunal held that grounds 1, 9 and 10 of the assessee were general in nature. The Bench had decided only grounds 6, 7 and 8 and had not adjudicated upon grounds 2, 3, 4 and 5. The order of the Tribunal was recalled for limited purposes, i. e., for adjudication of grounds 2, 3, 4 and 5 of the assessee. (AY. 2010-11)
Narayan Construction v. ITO (2020) 83 ITR 599 (Cuttack)(Trib.)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Ten grounds raised, only three adjudicated-Order recalled for limited purpose of considering other grounds. [S. 254(1)]