https://www.taxtmi.com/caselaws?id=208829 Rectification jurisdiction under Section 48 is limited to correcting a mistake apparent from the record and cannot be used to reopen a concluded limitation finding by reinterpreting Section 23(7) or the proviso governing remand assessment. The Tribunal had first treated the remand assessment as time-barred on the basis of the date recorded in its earlier remand order, but the later rectification proceeded on a different date and effectively revisited the limitation analysis. Because the issue required fresh interpretation of the limitation provision and involved a debatable question of law, the rectification order was beyond jurisdiction. en-us Tue, 20 Dec 2011 00:00:00 +0530 Mon, 29 Sep 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208829 Rectification jurisdiction under Section 48 is limited to correcting a mistake apparent from the record and cannot be used to reopen a concluded limitation finding by reinterpreting Section 23(7) or the proviso governing remand assessment. The Tribunal had first treated the remand assessment as time-barred on the basis of the date recorded in its earlier remand order, but the later rectification proceeded on a different date and effectively revisited the limitation analysis. Because the issue required fresh interpretation of the limitation provision and involved a debatable question of law, the rectification order was beyond jurisdiction. Case-Laws VAT and Sales Tax Tue, 20 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208829