https://www.taxtmi.com/caselaws?id=156243 Rectification powers under section 21-A are limited to correcting a mistake apparent from the record, meaning a patent error that does not require elaborate argument. A mere change of opinion by a later Presiding Officer, substituting a fresh view for an earlier conclusion, is not a valid basis for rectification. Because no apparent error was shown on the facts stated, the rectification order was held to be without jurisdiction and was quashed. en-us Thu, 14 Feb 1991 00:00:00 +0530 Mon, 16 Sep 2013 18:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156243 Rectification powers under section 21-A are limited to correcting a mistake apparent from the record, meaning a patent error that does not require elaborate argument. A mere change of opinion by a later Presiding Officer, substituting a fresh view for an earlier conclusion, is not a valid basis for rectification. Because no apparent error was shown on the facts stated, the rectification order was held to be without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Thu, 14 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156243