https://www.taxtmi.com/caselaws?id=16847 HC dismissed the application for reference under s.256(2), holding that the Tribunal's recall of its earlier order constituted rectification under ss.154 and 254(2) rather than a statutory review. The court found the Tribunal was entitled to correct a mistake apparent on the record to align its order with law and departmental circulars, and therefore no referable question of law arose. The decision upholding rectification and rejecting the reference was concurred in by both judges. en-us Thu, 01 Feb 1996 00:00:00 +0530 Thu, 09 Oct 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16847 HC dismissed the application for reference under s.256(2), holding that the Tribunal's recall of its earlier order constituted rectification under ss.154 and 254(2) rather than a statutory review. The court found the Tribunal was entitled to correct a mistake apparent on the record to align its order with law and departmental circulars, and therefore no referable question of law arose. The decision upholding rectification and rejecting the reference was concurred in by both judges. Case-Laws Income Tax Thu, 01 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16847