https://www.taxtmi.com/caselaws?id=173596 A purported rectification cannot be used to reopen a concluded assessment where there is no mistake apparent from the record; doing so amounts to an impermissible review. The appellate or revisional forum must confine itself to the order under challenge and cannot decide the merits of taxability or cancel the tax demand on issues not arising in that appeal. On that basis, the revisional challenge succeeded, the Tribunal's order was set aside, and the matter was remitted for fresh orders in accordance with the Court's ruling. en-us Wed, 18 Nov 1998 00:00:00 +0530 Fri, 18 Sep 2015 10:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173596 A purported rectification cannot be used to reopen a concluded assessment where there is no mistake apparent from the record; doing so amounts to an impermissible review. The appellate or revisional forum must confine itself to the order under challenge and cannot decide the merits of taxability or cancel the tax demand on issues not arising in that appeal. On that basis, the revisional challenge succeeded, the Tribunal's order was set aside, and the matter was remitted for fresh orders in accordance with the Court's ruling. Case-Laws VAT and Sales Tax Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173596