https://www.taxtmi.com/caselaws?id=12424 The court allowed the appeal, setting aside the single judge's judgment and dismissing the writ petition. It restored the Tribunal's order for rehearing, emphasizing the importance of correcting manifest errors in the interest of justice. The court clarified that while rectification typically does not entail recalling the entire order, in cases of significant factual errors, such action may be justified under section 254(2) of the Income-tax Act, 1961. en-us Mon, 04 Mar 2002 00:00:00 +0530 Wed, 24 Feb 2010 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12424 The court allowed the appeal, setting aside the single judge's judgment and dismissing the writ petition. It restored the Tribunal's order for rehearing, emphasizing the importance of correcting manifest errors in the interest of justice. The court clarified that while rectification typically does not entail recalling the entire order, in cases of significant factual errors, such action may be justified under section 254(2) of the Income-tax Act, 1961. Case-Laws Income Tax Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12424