https://www.taxtmi.com/caselaws?id=127915 The Deputy Commissioner could not invoke rectification powers under Rule 18(1) for an assessment order already concluded by the Commercial Tax Officer. The rule permitted rectification only by the authority that passed the order, and the amending provision transferred only pending appeals or applications to the Deputy Commissioner. It did not authorise him to reopen, revive, or deal with matters finally disposed of by the former authority. The rectification was therefore beyond competence, and the Tribunal's order sustaining dismissal of the revision was upheld. en-us Thu, 29 Oct 1959 00:00:00 +0530 Sat, 23 Mar 2013 11:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127915 The Deputy Commissioner could not invoke rectification powers under Rule 18(1) for an assessment order already concluded by the Commercial Tax Officer. The rule permitted rectification only by the authority that passed the order, and the amending provision transferred only pending appeals or applications to the Deputy Commissioner. It did not authorise him to reopen, revive, or deal with matters finally disposed of by the former authority. The rectification was therefore beyond competence, and the Tribunal's order sustaining dismissal of the revision was upheld. Case-Laws VAT and Sales Tax Thu, 29 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127915