https://www.taxtmi.com/caselaws?id=11060 The court held that the Tribunal lacks jurisdiction to recall its appellate order under the guise of rectification. It must only amend the original order to correct mistakes apparent from the record. The Revenue's appeal was allowed, directing the Tribunal to rehear the rectification application and make amendments if necessary, in line with section 35 of the Wealth-tax Act. en-us Mon, 15 Mar 2004 00:00:00 +0530 Thu, 30 Jul 2009 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11060 The court held that the Tribunal lacks jurisdiction to recall its appellate order under the guise of rectification. It must only amend the original order to correct mistakes apparent from the record. The Revenue's appeal was allowed, directing the Tribunal to rehear the rectification application and make amendments if necessary, in line with section 35 of the Wealth-tax Act. Case-Laws Income Tax Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11060