https://www.taxtmi.com/caselaws?id=366005 The High Court held that the Tribunal erred in recalling its earlier order under the guise of rectification powers. The Court emphasized that rectification powers are limited to correcting errors of law or facts apparent on record and cannot be used for a complete review of the order. The High Court set aside the impugned order, allowing the petition and disposing of the matter. en-us Mon, 20 Aug 2018 00:00:00 +0530 Tue, 28 Aug 2018 08:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366005 The High Court held that the Tribunal erred in recalling its earlier order under the guise of rectification powers. The Court emphasized that rectification powers are limited to correcting errors of law or facts apparent on record and cannot be used for a complete review of the order. The High Court set aside the impugned order, allowing the petition and disposing of the matter. Case-Laws Income Tax Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366005