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🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Rectification of errors apparent on the face of record allows correction subject to time limits and natural justice safeguards.</h1> Section 161 authorises an authority to rectify errors apparent on the face of the record in decisions, orders, notices, certificates or other documents, on its own motion or when notified by specified officers or the affected person. Rectification is subject to prescribed time limits, with an exception for purely clerical or arithmetical corrections arising from accidental slips or omissions, and any rectification adversely affecting a person must comply with the principles of natural justice.

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