https://www.taxtmi.com/caselaws?id=172040 Rectification jurisdiction is confined to correcting an apparent mistake on the record and cannot be used to reopen a concluded controversy or function as a review. The Court treated the impugned rectificatory order as exceeding that limited scope. For penalty proceedings arising from an incomplete declaration form, the matter had to be reconsidered afresh because the assessee was entitled to a proper show-cause notice and a fair hearing before any decision. The proceedings were therefore remitted for de novo consideration in accordance with natural justice. en-us Fri, 17 May 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172040 Rectification jurisdiction is confined to correcting an apparent mistake on the record and cannot be used to reopen a concluded controversy or function as a review. The Court treated the impugned rectificatory order as exceeding that limited scope. For penalty proceedings arising from an incomplete declaration form, the matter had to be reconsidered afresh because the assessee was entitled to a proper show-cause notice and a fair hearing before any decision. The proceedings were therefore remitted for de novo consideration in accordance with natural justice. Case-Laws VAT and Sales Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172040