https://www.taxtmi.com/caselaws?id=187887 Rectification power under Section 35 is confined to mistakes apparent on the record - typically clerical or arithmetical errors - and does not permit rehearing, revisiting merits, or factual reconsideration that require investigation or controversial reasoning. Applying that principle, the Tribunal lacked jurisdiction to reduce statutory penalties where no mistake apparent from the record was shown; the reduction amounted to an unlawful revision beyond rectification power, rendering the order void and leading to allowance of the writ challenging the penalty reduction. en-us Fri, 12 Jul 1963 00:00:00 +0530 Thu, 10 Nov 2016 14:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187887 Rectification power under Section 35 is confined to mistakes apparent on the record - typically clerical or arithmetical errors - and does not permit rehearing, revisiting merits, or factual reconsideration that require investigation or controversial reasoning. Applying that principle, the Tribunal lacked jurisdiction to reduce statutory penalties where no mistake apparent from the record was shown; the reduction amounted to an unlawful revision beyond rectification power, rendering the order void and leading to allowance of the writ challenging the penalty reduction. Case-Laws Income Tax Fri, 12 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187887