https://www.taxtmi.com/caselaws?id=331180 The court allowed the writ petition, setting aside the Settlement Commission's orders revising the final order, emphasizing that rectification could only be done for a mistake apparent from the record, not based on subsequent legal developments. The court reaffirmed the finality of the original order and clarified that the department could demand interest as per that order. The court highlighted that errors not affecting jurisdiction should be challenged through a writ of certiorari, and subsequent legal decisions cannot be a ground for review. en-us Wed, 10 Aug 2016 00:00:00 +0530 Tue, 16 Aug 2016 11:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331180 The court allowed the writ petition, setting aside the Settlement Commission's orders revising the final order, emphasizing that rectification could only be done for a mistake apparent from the record, not based on subsequent legal developments. The court reaffirmed the finality of the original order and clarified that the department could demand interest as per that order. The court highlighted that errors not affecting jurisdiction should be challenged through a writ of certiorari, and subsequent legal decisions cannot be a ground for review. Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331180