https://www.taxtmi.com/caselaws?id=70833 The dominant issue was whether the Tribunal's earlier order contained a "mistake apparent from the record" warranting rectification. The Tribunal held that, having already allowed the taxpayer's appeal on the jurisdictional ground that reassessment under s.147(b) was invalid, it was unnecessary and erroneous to proceed to decide the merits, and doing so without considering the taxpayer's written submissions constituted a patent error causing miscarriage of justice and unwarranted adverse remarks. Relying on the principle that courts/tribunals must correct their own mistakes to prevent injustice (as recognized by the SC in S. Nagaraj), the Tribunal allowed the rectification application and directed correction of the impugned portion of its order. en-us Mon, 28 Dec 1998 00:00:00 +0530 Thu, 18 Dec 2025 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70833 The dominant issue was whether the Tribunal's earlier order contained a "mistake apparent from the record" warranting rectification. The Tribunal held that, having already allowed the taxpayer's appeal on the jurisdictional ground that reassessment under s.147(b) was invalid, it was unnecessary and erroneous to proceed to decide the merits, and doing so without considering the taxpayer's written submissions constituted a patent error causing miscarriage of justice and unwarranted adverse remarks. Relying on the principle that courts/tribunals must correct their own mistakes to prevent injustice (as recognized by the SC in S. Nagaraj), the Tribunal allowed the rectification application and directed correction of the impugned portion of its order. Case-Laws Income Tax Mon, 28 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70833