https://www.taxtmi.com/caselaws?id=63286 Omission to consider a binding Third Member decision was treated as a mistake apparent from the record, so the rectification application was allowed and the matter recalled for fresh hearing. The Tribunal also stated that interest under section 158BFA is statutory and cannot be waived or interfered with by any forum; that issue was decided against the assessee. The Chapter XIV-B estimation question was not finally determined and was left open for reconsideration in the rehearing. en-us Wed, 24 Mar 2004 00:00:00 +0530 Fri, 28 Jan 2011 18:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63286 Omission to consider a binding Third Member decision was treated as a mistake apparent from the record, so the rectification application was allowed and the matter recalled for fresh hearing. The Tribunal also stated that interest under section 158BFA is statutory and cannot be waived or interfered with by any forum; that issue was decided against the assessee. The Chapter XIV-B estimation question was not finally determined and was left open for reconsideration in the rehearing. Case-Laws Income Tax Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63286