https://www.taxtmi.com/caselaws?id=163787 Rectification is confined to patent errors apparent from the record and cannot operate as a review. Where assessment proceedings had already commenced before the amendment introducing a three-year limit, the earlier view that the assessment was time-barred was treated as an apparent error and rectification on that point was upheld. However, the rectification application itself was filed beyond the permissible period of more than two years from the original appellate order, and the rectification order was therefore held time-barred and unsustainable. The appeal ultimately succeeded and the rectification order was set aside. en-us Wed, 01 Oct 2008 00:00:00 +0530 Thu, 27 Nov 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163787 Rectification is confined to patent errors apparent from the record and cannot operate as a review. Where assessment proceedings had already commenced before the amendment introducing a three-year limit, the earlier view that the assessment was time-barred was treated as an apparent error and rectification on that point was upheld. However, the rectification application itself was filed beyond the permissible period of more than two years from the original appellate order, and the rectification order was therefore held time-barred and unsustainable. The appeal ultimately succeeded and the rectification order was set aside. Case-Laws VAT and Sales Tax Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163787