https://www.taxtmi.com/caselaws?id=64654 The Tribunal found that the AAC lacked jurisdiction to rectify the final order passed on merits under Section 250, as there was no apparent mistake and Section 154 does not permit rectification under Section 249. The Tribunal emphasized the critical date for appeal accrual and the need for factual investigation into notice service. It clarified that rectification power exists for orders under Section 250, not Section 249(3), and rectification is impermissible on debatable legal questions. Consequently, the Tribunal allowed both appeals, reinstated the original order of September 11, 1979, and underscored compliance with procedural requirements and rectification limitations under the Income Tax Act, 1961. en-us Fri, 24 Apr 1981 00:00:00 +0530 Wed, 09 Feb 2011 11:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64654 The Tribunal found that the AAC lacked jurisdiction to rectify the final order passed on merits under Section 250, as there was no apparent mistake and Section 154 does not permit rectification under Section 249. The Tribunal emphasized the critical date for appeal accrual and the need for factual investigation into notice service. It clarified that rectification power exists for orders under Section 250, not Section 249(3), and rectification is impermissible on debatable legal questions. Consequently, the Tribunal allowed both appeals, reinstated the original order of September 11, 1979, and underscored compliance with procedural requirements and rectification limitations under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 24 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64654