https://www.taxtmi.com/caselaws?id=9052 The court held that the Appellate Assistant Commissioner lacked jurisdiction to rectify the original order as the issue was debatable and not a mistake apparent from the record. Consequently, the rectification order was quashed, and the respondents were restrained from enforcing it. Judge S. K. Desai concurred, stating that rectification power is limited to glaring mistakes. The court issued a writ of certiorari to quash the rectification order, a writ of mandamus to restrain enforcement, and granted a certificate for appeal to the Supreme Court due to the substantial legal question involved. en-us Wed, 12 Dec 1973 00:00:00 +0530 Thu, 18 Jun 2009 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9052 The court held that the Appellate Assistant Commissioner lacked jurisdiction to rectify the original order as the issue was debatable and not a mistake apparent from the record. Consequently, the rectification order was quashed, and the respondents were restrained from enforcing it. Judge S. K. Desai concurred, stating that rectification power is limited to glaring mistakes. The court issued a writ of certiorari to quash the rectification order, a writ of mandamus to restrain enforcement, and granted a certificate for appeal to the Supreme Court due to the substantial legal question involved. Case-Laws Wealth-tax Wed, 12 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9052