Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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A miscellaneous application filed after disposal was held maintainable only for correction of clerical or arithmetical errors, or in exceptional cases where an executory order becomes impossible because of later events; it could not be used to rewrite the final order, and was dismissed as a disguised review and abuse of process. The Court also held that the signed order uploaded after chamber corrections alone constituted the final operative order. Changes from the dictated draft, including disposal with liberty to pursue remedies and omission of a status quo direction, were treated as permissible refinement and correction rather than material alteration requiring rehearing.
A miscellaneous application filed after disposal was held maintainable only for correction of clerical or arithmetical errors, or in exceptional cases where an executory order becomes impossible because of later events; it could not be used to rewrite the final order, and was dismissed as a disguised review and abuse of process. The Court also held that the signed order uploaded after chamber corrections alone constituted the final operative order. Changes from the dictated draft, including disposal with liberty to pursue remedies and omission of a status quo direction, were treated as permissible refinement and correction rather than material alteration requiring rehearing.
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