https://www.taxtmi.com/caselaws?id=186157 The appeal against the order of the Income-tax Appellate Tribunal for assessment years 1994-95 and 1996-97 was dismissed by the High Court. The Tribunal's decision to dismiss the rectification application was upheld, as the errors were not apparent from the record and rectification would require re-hearing and re-adjudication beyond the Tribunal's powers. The Court found no substantial question of law, particularly since the rectification application was filed post the dismissal of the appeal under section 260A of the Income-tax Act, 1961. en-us Thu, 08 Mar 2007 00:00:00 +0530 Thu, 08 Sep 2016 17:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186157 The appeal against the order of the Income-tax Appellate Tribunal for assessment years 1994-95 and 1996-97 was dismissed by the High Court. The Tribunal's decision to dismiss the rectification application was upheld, as the errors were not apparent from the record and rectification would require re-hearing and re-adjudication beyond the Tribunal's powers. The Court found no substantial question of law, particularly since the rectification application was filed post the dismissal of the appeal under section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 08 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186157