https://www.taxtmi.com/caselaws?id=347905 The Tribunal rejected the assessee's application for rectification, affirming its order based on the High Court decision. It emphasized that no error existed in the order and highlighted the absence of interim orders or concessions, distinguishing the case from precedents cited by the assessee. The Tribunal reiterated that it would not recall its order unless there were manifest errors affecting the final decision. It pointed out that the statute provided relief if the assessee succeeded in the Supreme Court, addressing the concerns raised. The application was dismissed for lacking merit. en-us Fri, 08 Sep 2017 00:00:00 +0530 Tue, 12 Sep 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347905 The Tribunal rejected the assessee's application for rectification, affirming its order based on the High Court decision. It emphasized that no error existed in the order and highlighted the absence of interim orders or concessions, distinguishing the case from precedents cited by the assessee. The Tribunal reiterated that it would not recall its order unless there were manifest errors affecting the final decision. It pointed out that the statute provided relief if the assessee succeeded in the Supreme Court, addressing the concerns raised. The application was dismissed for lacking merit. Case-Laws Income Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347905