https://www.taxtmi.com/caselaws?id=65533 While giving effect to an appellate order, the Assessing Officer must implement the Tribunal's directions as they stand and cannot delete a confirmed addition on a reading not supported by the order. Here, the Tribunal had already upheld the addition for interest on vendor financing and delayed payments, and there was no direction to exclude it on attribution principles. The later deletion of that confirmed addition in the appeal effect order was therefore a mistake apparent from the record and could be rectified under section 154. The rectification was held valid, and the assessee's challenge failed. en-us Tue, 29 May 2007 00:00:00 +0530 Wed, 16 Feb 2011 14:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65533 While giving effect to an appellate order, the Assessing Officer must implement the Tribunal's directions as they stand and cannot delete a confirmed addition on a reading not supported by the order. Here, the Tribunal had already upheld the addition for interest on vendor financing and delayed payments, and there was no direction to exclude it on attribution principles. The later deletion of that confirmed addition in the appeal effect order was therefore a mistake apparent from the record and could be rectified under section 154. The rectification was held valid, and the assessee's challenge failed. Case-Laws Income Tax Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65533