https://www.taxtmi.com/caselaws?id=175124 The Tribunal dismissed the miscellaneous application seeking recall of the order, emphasizing that rectification is not possible when the issue is debatable. The Tribunal held that the errors pointed out required a detailed process of reasoning and were not mistakes apparent on the face of the record. It concluded that the arguments presented amounted to a review of the earlier order, which exceeded the scope of rectification powers. en-us Fri, 16 Mar 2012 00:00:00 +0530 Tue, 29 Aug 2017 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175124 The Tribunal dismissed the miscellaneous application seeking recall of the order, emphasizing that rectification is not possible when the issue is debatable. The Tribunal held that the errors pointed out required a detailed process of reasoning and were not mistakes apparent on the face of the record. It concluded that the arguments presented amounted to a review of the earlier order, which exceeded the scope of rectification powers. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175124