https://www.taxtmi.com/caselaws?id=68205 Rectification jurisdiction under the Tribunal's statutory power is narrow and distinct from review: only an obvious mistake apparent from the record can be corrected, not reappreciation of evidence, repetition of arguments, or omission to reproduce every submission or document. On the facts, the Tribunal had considered the bulky record and the challenged chart of events formed part of the hearing, so the alleged non-incorporation of submissions and references was not an apparent mistake. The application succeeded only to the limited extent of correcting two typographical errors; broader amendment or recall was rejected. en-us Fri, 14 Nov 2003 00:00:00 +0530 Thu, 17 Mar 2011 16:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68205 Rectification jurisdiction under the Tribunal's statutory power is narrow and distinct from review: only an obvious mistake apparent from the record can be corrected, not reappreciation of evidence, repetition of arguments, or omission to reproduce every submission or document. On the facts, the Tribunal had considered the bulky record and the challenged chart of events formed part of the hearing, so the alleged non-incorporation of submissions and references was not an apparent mistake. The application succeeded only to the limited extent of correcting two typographical errors; broader amendment or recall was rejected. Case-Laws Income Tax Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68205