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2023 (3) TMI 1221 - AT - Income TaxRectification of mistake u/s 154 - non-adjudication upon the legal ground urged - HELD THAT:- We agree with the contentions of the Ld. AR. Accordingly, we hold that non-adjudication of the legal ground no. 2 is a mistake apparent from record as it goes to the root of the matter. Accordingly, we are constrained to recall the impugned order [2021 (9) TMI 640 - ITAT JODHPUR] passed by the Tribunal in the hands of the assessee. Misc. Application filed by the assessee is allowed.
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