https://www.taxtmi.com/caselaws?id=193004 An obvious error in an appellate order, shown on the record without fresh evidence or detailed argument, may be corrected under the statutory rectification power and does not amount to review. The Tribunal had initially placed undisclosed income in the wrong assessment year, but the sale date showed that, in the absence of any option, it belonged to the previous year relevant to assessment year 1946-47. The supplementary order correcting the assessment year to 1946-47 was therefore competent and valid, and the assessee succeeded on this issue. en-us Thu, 18 Jul 1957 00:00:00 +0530 Fri, 07 Jul 2017 15:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193004 An obvious error in an appellate order, shown on the record without fresh evidence or detailed argument, may be corrected under the statutory rectification power and does not amount to review. The Tribunal had initially placed undisclosed income in the wrong assessment year, but the sale date showed that, in the absence of any option, it belonged to the previous year relevant to assessment year 1946-47. The supplementary order correcting the assessment year to 1946-47 was therefore competent and valid, and the assessee succeeded on this issue. Case-Laws Income Tax Thu, 18 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193004