Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the Miscellaneous Application for rectification of mistake should be allowed and the earlier final order recalled on account of factual error in the order under challenge.
Analysis: The application pointed out that the earlier final order had proceeded on a different issue from the one arising out of the impugned order-in-appeal. On examination of the records, the Tribunal found that the earlier order contained a factual mistake in its observations. A rectification application is maintainable to correct such an error, and once the mistake is accepted, recall of the earlier order follows to enable the appeal to be heard afresh.
Conclusion: The rectification application was allowed and the final order dated 01.09.2017 was recalled.