Tribunal rectification was upheld where the assessee's appeal was aligned with the final property valuation finding.

The Tribunal's rectification of its order in the assessee's appeal was held proper because it aligned that order with the earlier final valuation determination for the same property. Since the market value had already been affirmed at Rs. 9 per square yard, the Tribunal could correct the order to conform to that settled position rather than rectifying the departmental appeal. The issue was answered in favour of the Revenue and against the assessee.

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Issues: Whether the Tribunal was justified in rectifying its order in the assessee's appeal instead of rectifying the departmental appeal, for the assessment year 1971-72.

Analysis: The issue was considered in the light of the earlier decision on the valuation of the same property, by which the market value at Rs. 9 per square yard had already been affirmed. In that background, the rectification made by the Tribunal to bring its order in the assessee's appeal in conformity with the final valuation determination was treated as proper.

Conclusion: The Tribunal was justified in rectifying its order in the assessee's appeal, and the question was answered in the affirmative, against the assessee and in favour of the Revenue.

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