https://www.taxtmi.com/caselaws?id=176327 Section 35(2) of the Income-tax Act, 1922 empowers the Appellate Tribunal to rectify a mistake apparent from the record on its own motion, and that power is not lost merely because the error is brought to its notice by the Department. The Tribunal may act on information received from any source, so long as the rectification remains its own jurisdictional act and not a compelled response to an unauthorised application. Delay in service of the rectification order does not affect the statutory time limit for making rectification, because that period is governed by section 35 itself. The Tribunal's rectification was therefore within jurisdiction. en-us Wed, 02 Apr 1958 00:00:00 +0530 Sat, 19 Dec 2015 10:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176327 Section 35(2) of the Income-tax Act, 1922 empowers the Appellate Tribunal to rectify a mistake apparent from the record on its own motion, and that power is not lost merely because the error is brought to its notice by the Department. The Tribunal may act on information received from any source, so long as the rectification remains its own jurisdictional act and not a compelled response to an unauthorised application. Delay in service of the rectification order does not affect the statutory time limit for making rectification, because that period is governed by section 35 itself. The Tribunal's rectification was therefore within jurisdiction. Case-Laws Income Tax Wed, 02 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176327