https://www.taxtmi.com/caselaws?id=5798 A question of law arising from a Tribunal's order, including whether a rectification application was entertained beyond the time limit under section 254(2) and whether the original order contained a mistake apparent from the record, must be considered in reference jurisdiction when properly raised. The High Court cannot refuse reference merely on the view that the issue does not arise. The Supreme Court held that both questions were fit for reference and directed the Tribunal to state the case for the High Court's decision, affirming that legal issues tied to rectification and apparent mistakes require judicial examination. en-us Wed, 03 Feb 1999 00:00:00 +0530 Sun, 06 Feb 2011 02:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5798 A question of law arising from a Tribunal's order, including whether a rectification application was entertained beyond the time limit under section 254(2) and whether the original order contained a mistake apparent from the record, must be considered in reference jurisdiction when properly raised. The High Court cannot refuse reference merely on the view that the issue does not arise. The Supreme Court held that both questions were fit for reference and directed the Tribunal to state the case for the High Court's decision, affirming that legal issues tied to rectification and apparent mistakes require judicial examination. Case-Laws Income Tax Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5798