https://www.taxtmi.com/caselaws?id=164028 Rectification jurisdiction under section 21A is confined to mistakes apparent from the record and cannot be used to introduce a new limitation plea requiring fresh adjudication; the Tribunal was in rejecting the plea. A limitation objection treated as a mixed question of law and fact also could not be raised for the first time in writ or appellate proceedings when it had not been urged before the assessing authority or Tribunal. The court found no legal infirmity in the refusal to entertain the new plea. en-us Tue, 10 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164028 Rectification jurisdiction under section 21A is confined to mistakes apparent from the record and cannot be used to introduce a new limitation plea requiring fresh adjudication; the Tribunal was in rejecting the plea. A limitation objection treated as a mixed question of law and fact also could not be raised for the first time in writ or appellate proceedings when it had not been urged before the assessing authority or Tribunal. The court found no legal infirmity in the refusal to entertain the new plea. Case-Laws VAT and Sales Tax Tue, 10 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164028