https://www.taxtmi.com/caselaws?id=81692 The Tribunal upheld its order, dismissing the rectification application due to the lack of establishing any error apparent on the face of the record. It emphasized the significance of following legal principles and the binding nature of Supreme Court decisions. The Tribunal clarified that rectification cannot address new evidence introduced post-order issuance, reiterating that factual findings cannot be disturbed unless the order lacks evidence or is entirely perverse. en-us Wed, 25 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 12:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81692 The Tribunal upheld its order, dismissing the rectification application due to the lack of establishing any error apparent on the face of the record. It emphasized the significance of following legal principles and the binding nature of Supreme Court decisions. The Tribunal clarified that rectification cannot address new evidence introduced post-order issuance, reiterating that factual findings cannot be disturbed unless the order lacks evidence or is entirely perverse. Case-Laws Customs Wed, 25 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81692