https://www.taxtmi.com/caselaws?id=93830 A later judgment overruling the precedent applied in an earlier tribunal order does not, by itself, render that earlier order erroneous for rectification purposes. The tribunal held that the original observation was correct on the law as it stood when made, and a subsequent change in the legal position could not retrospectively create an apparent mistake in the earlier order. On that basis, the rectification application was held not maintainable and was rejected. en-us Wed, 23 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93830 A later judgment overruling the precedent applied in an earlier tribunal order does not, by itself, render that earlier order erroneous for rectification purposes. The tribunal held that the original observation was correct on the law as it stood when made, and a subsequent change in the legal position could not retrospectively create an apparent mistake in the earlier order. On that basis, the rectification application was held not maintainable and was rejected. Case-Laws Customs Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93830