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    <title>2016 (5) TMI 228 - BOMBAY HIGH COURT</title>
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    <description>A clarification application before the Tribunal cannot be used to enlarge or alter the scope of an earlier order; its jurisdiction is limited to removing ambiguity or correcting clerical error. The High Court held that the earlier order must be read as a whole, and that the Tribunal had travelled beyond that order by purporting to decide matters not shown to have been part of the original disposal. The clarification order was therefore quashed and set aside, and the appeals were restored to the Tribunal for decision on merits in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327247</link>
      <description>A clarification application before the Tribunal cannot be used to enlarge or alter the scope of an earlier order; its jurisdiction is limited to removing ambiguity or correcting clerical error. The High Court held that the earlier order must be read as a whole, and that the Tribunal had travelled beyond that order by purporting to decide matters not shown to have been part of the original disposal. The clarification order was therefore quashed and set aside, and the appeals were restored to the Tribunal for decision on merits in accordance with law.</description>
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