https://www.taxtmi.com/caselaws?id=262284 Rectification under section 37 is confined to correcting an obvious and patent mistake apparent from the record; it cannot be used to rehear the matter, introduce new facts, or replace an earlier view through reappreciation of evidence. A debatable issue or a fresh conclusion on the same controversy falls outside rectification. On the facts stated, the Tax Board had gone beyond rectification and effectively reviewed its earlier appellate order, making the rectification order impermissible in law and the answer to the legal question adverse to the assessee and in favour of the Revenue. en-us Fri, 24 Apr 2015 00:00:00 +0530 Fri, 04 Mar 2016 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262284 Rectification under section 37 is confined to correcting an obvious and patent mistake apparent from the record; it cannot be used to rehear the matter, introduce new facts, or replace an earlier view through reappreciation of evidence. A debatable issue or a fresh conclusion on the same controversy falls outside rectification. On the facts stated, the Tax Board had gone beyond rectification and effectively reviewed its earlier appellate order, making the rectification order impermissible in law and the answer to the legal question adverse to the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262284