Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
The HC held that the rectification applications under Section 161 were improperly employed to recall an order allowing the petitioner's appeal; such relief cannot substitute for the statutory appellate remedy. The court found no error apparent on the face of the record warranting rectification, as the impugned orders required substantive examination rather than a manifest clerical mistake. Consequently the rectification orders were quashed, the order allowing the appeal was restored, and the petition was allowed. The HC emphasized that an aggrieved party must pursue the prescribed statutory remedy rather than seek recall via Section 161.
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