https://www.taxtmi.com/caselaws?id=68547 The High Court held that the Tribunal can recall its order to correct mistakes, particularly when crucial issues are unresolved. Once an order is affirmed by the appellate authority, the original decision merges into the appellate decision, rendering the original order unamendable separately. The Revenue's plea for rectification of the Tribunal's order was dismissed as it had merged with the High Court's order, which was the only one subject to rectification, if permissible. en-us Fri, 31 Aug 2001 00:00:00 +0530 Tue, 23 May 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68547 The High Court held that the Tribunal can recall its order to correct mistakes, particularly when crucial issues are unresolved. Once an order is affirmed by the appellate authority, the original decision merges into the appellate decision, rendering the original order unamendable separately. The Revenue's plea for rectification of the Tribunal's order was dismissed as it had merged with the High Court's order, which was the only one subject to rectification, if permissible. Case-Laws Income Tax Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68547