https://www.taxtmi.com/caselaws?id=65904 The Tribunal annulled the orders passed by the WTO under section 35, holding that the rectification was erroneous and beyond jurisdiction due to the doctrine of merger. The Tribunal directed compliance with the AAC's order dated 24-8-1977, allowing the appeals and setting aside the rectified penalties imposed by the WTO. en-us Tue, 09 Mar 1982 00:00:00 +0530 Sat, 19 Feb 2011 12:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65904 The Tribunal annulled the orders passed by the WTO under section 35, holding that the rectification was erroneous and beyond jurisdiction due to the doctrine of merger. The Tribunal directed compliance with the AAC's order dated 24-8-1977, allowing the appeals and setting aside the rectified penalties imposed by the WTO. Case-Laws Wealth-tax Tue, 09 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65904