https://www.taxtmi.com/caselaws?id=65717 A retrospective amendment to a penalty provision could not be used through rectification to enhance a penalty order that had already attained finality on appeal. The Tribunal treated the effect of the amendment on concluded proceedings as a debatable issue, especially because the statute did not expressly authorise reopening notwithstanding appellate finality. It further held that an alleged enlargement of penalty liability in quasi-criminal proceedings cannot be made by rectification unless the error is apparent from the record and the statutory text clearly permits retrospective operation. Accordingly, no mistake apparent from the record was shown, and the concluded penalty order was left undisturbed. en-us Sat, 25 Nov 1978 00:00:00 +0530 Fri, 18 Feb 2011 14:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65717 A retrospective amendment to a penalty provision could not be used through rectification to enhance a penalty order that had already attained finality on appeal. The Tribunal treated the effect of the amendment on concluded proceedings as a debatable issue, especially because the statute did not expressly authorise reopening notwithstanding appellate finality. It further held that an alleged enlargement of penalty liability in quasi-criminal proceedings cannot be made by rectification unless the error is apparent from the record and the statutory text clearly permits retrospective operation. Accordingly, no mistake apparent from the record was shown, and the concluded penalty order was left undisturbed. Case-Laws Income Tax Sat, 25 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65717