Rectification corrects errors, not for reevaluating evidence with new facts not previously presented. https://www.taxtmi.com/highlights?id=24104 Rectification of mistake - rectification implies the correction of an error or removal of defects or imperfections and could not be used to appreciate the evidence on new facts which were not placed earlier. - HC en-us Thu, 06 Aug 2015 10:27:11 +0530 Thu, 06 Aug 2015 10:27:11 +0530 TaxTMI RSS Generator Rectification corrects errors, not for reevaluating evidence with new facts not previously presented. https://www.taxtmi.com/highlights?id=24104 Rectification of mistake - rectification implies the correction of an error or removal of defects or imperfections and could not be used to appreciate the evidence on new facts which were not placed earlier. - HC Highlights VAT and Sales Tax Thu, 06 Aug 2015 10:27:11 +0530 https://www.taxtmi.com/highlights?id=24104