https://www.taxtmi.com/caselaws?id=127926 Rectification under section 35 is confined to errors that are plain and self-evident from the record; an error requiring elaborate argument is not a mistake apparent from the record. A point not urged before the Tribunal cannot later be recast as an apparent error in the order. On the facts noted, the applicant had repeated opportunities to present his case, and the rectification application did not attack the Tribunal's disposal of the issues actually argued. The alleged error therefore fell outside the scope of rectification and the application was not maintainable on that basis. en-us Mon, 25 Jan 1960 00:00:00 +0530 Sat, 23 Mar 2013 13:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127926 Rectification under section 35 is confined to errors that are plain and self-evident from the record; an error requiring elaborate argument is not a mistake apparent from the record. A point not urged before the Tribunal cannot later be recast as an apparent error in the order. On the facts noted, the applicant had repeated opportunities to present his case, and the rectification application did not attack the Tribunal's disposal of the issues actually argued. The alleged error therefore fell outside the scope of rectification and the application was not maintainable on that basis. Case-Laws VAT and Sales Tax Mon, 25 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127926