https://www.taxtmi.com/caselaws?id=152059 Section 20 rectification is confined to patent, manifest errors apparent from the record and cannot be used to revisit matters needing argument, inference, or competing interpretations. The Tribunal noted that remand under rule 13 of the 1986 Procedure Rules is discretionary, not mandatory, so failure to exercise that discretion does not amount to an apparent mistake of law. Reliance on the superseded 1977 rules was rejected, and the remand request was treated as an impermissible attempt to reopen concluded issues and start proceedings afresh. The rectification application was therefore misconceived and not maintainable. en-us Mon, 20 Mar 1995 00:00:00 +0530 Mon, 24 Jun 2013 09:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152059 Section 20 rectification is confined to patent, manifest errors apparent from the record and cannot be used to revisit matters needing argument, inference, or competing interpretations. The Tribunal noted that remand under rule 13 of the 1986 Procedure Rules is discretionary, not mandatory, so failure to exercise that discretion does not amount to an apparent mistake of law. Reliance on the superseded 1977 rules was rejected, and the remand request was treated as an impermissible attempt to reopen concluded issues and start proceedings afresh. The rectification application was therefore misconceived and not maintainable. Case-Laws FEMA Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152059