Rectification jurisdiction applied to delete an inconsistent survival clause and correct an apparent error in the Tribunal record.

The Tribunal exercised rectification jurisdiction where its earlier order contained an apparent record error: it noted an incorrect date and retained a survival clause inconsistent with the final disposal. Because the underlying reference had already been decided against the assessee and in favour of the Department, the inconsistent sentence could not stand. The apparent mistake was corrected by deleting the offending sentence from the earlier order.

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Issues: Whether the Tribunal's earlier order contained an apparent mistake in the recorded date and an incorrect survival clause, warranting rectification under the rectification jurisdiction.

Analysis: The order under challenge recorded an incorrect date for the earlier Tribunal order and retained a sentence stating that the earlier order would continue to operate, even though the later decision had already dismissed the appeal in accordance with the High Court's answer on the underlying issue. The record showed that the reference had been decided against the assessee and in favour of the Department, so the impugned sentence was inconsistent with the final disposal. The error was apparent from the record and required correction.

Conclusion: The rectification application was allowed and the mistaken sentence was deleted from the earlier order.

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