Rectification power cannot be exercised by a successor authority over an earlier AAC order under the Companies (Profits) Surtax Act.

The power to rectify a mistake apparent from the record remains confined to the authority that passed the original order, and a later appellate authority cannot exercise that power in relation to an earlier AAC order. Applying that principle under the Companies (Profits) Surtax Act, 1964, the Commissioner (Appeals) lacked jurisdiction to amend the AAC's order. The rectification order was therefore unsustainable, and the departmental circular relied on was consistent with that view.

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Issues: Whether the Commissioner (Appeals) had jurisdiction to rectify an order originally passed by the AAC under the Companies (Profits) Surtax Act, 1964.

Analysis: The power to amend an order on the ground of a mistake apparent from the record is confined to the authority that passed the original order. Even though appellate jurisdiction later stood transferred, the rectificatory power could not be exercised by a different authority in relation to the AAC's earlier order. The departmental circular relied upon also supported this position.

Conclusion: The Commissioner (Appeals) had no jurisdiction to rectify the AAC's order, and the rectification order could not be sustained.

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