https://www.taxtmi.com/caselaws?id=247433 A rectification power cannot be used to rewrite a reasoned Tribunal order on the merits by treating a change in outcome as a mere typographical error. Where the original conclusion is clear and unambiguous, only a genuine clerical or apparent mistake may be corrected; a substantive reversal amounts to an impermissible review. The High Court therefore held that the Tribunal exceeded the scope of rectification in modifying its earlier decision and set aside the rectification order. en-us Mon, 28 Apr 2014 00:00:00 +0530 Mon, 12 May 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247433 A rectification power cannot be used to rewrite a reasoned Tribunal order on the merits by treating a change in outcome as a mere typographical error. Where the original conclusion is clear and unambiguous, only a genuine clerical or apparent mistake may be corrected; a substantive reversal amounts to an impermissible review. The High Court therefore held that the Tribunal exceeded the scope of rectification in modifying its earlier decision and set aside the rectification order. Case-Laws Income Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247433