Rectification application can be filed only for issues which are decided by order passed by authority

IT/ILT: Where assessee filed application seeking rectification of Tribunal's order on ground that it had sought exclusion of eight comparables including 'I' but, Tribunal passed order in respect of seven comparables which constituted a mistake apparent from record, in view of fact that there was no finding of Tribunal in impugned order that 'I' should be included in list of comparables and, thus, there could not be any grievance of assessee in respect of non-deciding of said issue application so

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