https://www.taxtmi.com/caselaws?id=365163 Rectification of mistake is confined to an apparent error on the record and cannot be used merely because a supporting High Court ruling was later reviewed or reversed. Where the original order rests on two independent bases, a later change in one authority does not unsettle the result if the other ground remains sufficient. Rectification on the strength of later precedent requires a binding Supreme Court declaration that the earlier view was contrary to law; a subsequent High Court decision does not meet that standard. The rectification application therefore could not be sustained. en-us Fri, 22 Jun 2018 00:00:00 +0530 Fri, 30 Aug 2019 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365163 Rectification of mistake is confined to an apparent error on the record and cannot be used merely because a supporting High Court ruling was later reviewed or reversed. Where the original order rests on two independent bases, a later change in one authority does not unsettle the result if the other ground remains sufficient. Rectification on the strength of later precedent requires a binding Supreme Court declaration that the earlier view was contrary to law; a subsequent High Court decision does not meet that standard. The rectification application therefore could not be sustained. Case-Laws Customs Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365163