https://www.taxtmi.com/caselaws?id=10872 The Tribunal rectified a mathematical error in the weight of recovered ornaments under the Income-tax Act, emphasizing its power to rectify mistakes apparent from the record rather than review its own orders. The Tribunal's decision to correct the error was based on evidence presented, leading to the rejection of the reference application and dismissal of the writ petition for lack of merit. The Tribunal's actions aligned with the legal provisions of rectification under section 254(2) of the Income-tax Act, distinguishing between rectification of errors and review of orders. en-us Tue, 16 Sep 2003 00:00:00 +0530 Mon, 27 Jul 2009 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10872 The Tribunal rectified a mathematical error in the weight of recovered ornaments under the Income-tax Act, emphasizing its power to rectify mistakes apparent from the record rather than review its own orders. The Tribunal's decision to correct the error was based on evidence presented, leading to the rejection of the reference application and dismissal of the writ petition for lack of merit. The Tribunal's actions aligned with the legal provisions of rectification under section 254(2) of the Income-tax Act, distinguishing between rectification of errors and review of orders. Case-Laws Income Tax Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10872