https://www.taxtmi.com/caselaws?id=14303 The court ruled in favor of the petitioner, quashing the notice for correction of mistakes. It emphasized the finality of decisions by the Tribunal and rejected the Revenue's attempt to revisit issues settled by the appellate authority. The court held that rectifying the mistake would effectively revise the appellate authority's order, which had merged with the Tribunal's decision. The judgment underscored that the Assessing Officer lacked authority to make corrections in this scenario. en-us Thu, 08 Mar 2001 00:00:00 +0530 Wed, 15 Jul 2009 11:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14303 The court ruled in favor of the petitioner, quashing the notice for correction of mistakes. It emphasized the finality of decisions by the Tribunal and rejected the Revenue's attempt to revisit issues settled by the appellate authority. The court held that rectifying the mistake would effectively revise the appellate authority's order, which had merged with the Tribunal's decision. The judgment underscored that the Assessing Officer lacked authority to make corrections in this scenario. Case-Laws Income Tax Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14303