https://www.taxtmi.com/caselaws?id=150700 Rectification of a final assessment is not permissible where the alleged error is not apparent from the record itself. A later Tribunal view in another matter does not, by itself, create a rectifiable mistake in the original assessment order. Because the assessments had attained finality and the rectification was sought only on the basis of a subsequently different view, the rectification order lacked jurisdictional basis. The challenge to the rectification therefore failed, and the restored assessments remained undisturbed. en-us Mon, 03 Sep 1973 00:00:00 +0530 Tue, 21 May 2013 15:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150700 Rectification of a final assessment is not permissible where the alleged error is not apparent from the record itself. A later Tribunal view in another matter does not, by itself, create a rectifiable mistake in the original assessment order. Because the assessments had attained finality and the rectification was sought only on the basis of a subsequently different view, the rectification order lacked jurisdictional basis. The challenge to the rectification therefore failed, and the restored assessments remained undisturbed. Case-Laws VAT and Sales Tax Mon, 03 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150700