https://www.taxtmi.com/caselaws?id=364697 The appeal against the order of rectification was deemed not maintainable, emphasizing the need to seek remedy before the appropriate forum. The availability of investment allowance for mining activities was discussed, with reference to the necessity of rectification based on errors apparent on the face of the record. The procedure for imposing penalties under section 221 of the Income Tax Act was clarified, stressing the importance of following statutory appeal procedures. The applicability of section 254(2) for rectification of Tribunal orders was analyzed, highlighting the limitations on appealability. It was concluded that rectification orders should be challenged through writ petitions, ensuring adherence to procedural requirements. The appellant was directed to file a writ petition within two weeks to challenge the rectification order. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 14 Sep 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364697 The appeal against the order of rectification was deemed not maintainable, emphasizing the need to seek remedy before the appropriate forum. The availability of investment allowance for mining activities was discussed, with reference to the necessity of rectification based on errors apparent on the face of the record. The procedure for imposing penalties under section 221 of the Income Tax Act was clarified, stressing the importance of following statutory appeal procedures. The applicability of section 254(2) for rectification of Tribunal orders was analyzed, highlighting the limitations on appealability. It was concluded that rectification orders should be challenged through writ petitions, ensuring adherence to procedural requirements. The appellant was directed to file a writ petition within two weeks to challenge the rectification order. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364697