https://www.taxtmi.com/caselaws?id=18543 Rectification proceedings could not be used to consider facts that were not already before the Tribunal in the appeal; the rectification order only corrected an error in the factual position and did not bring in any new material. As no fresh facts were introduced, the referred question became academic. The issue was answered in the negative, in favour of the assessee and against the Revenue. en-us Wed, 07 Feb 1996 00:00:00 +0530 Thu, 01 Oct 2009 15:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18543 Rectification proceedings could not be used to consider facts that were not already before the Tribunal in the appeal; the rectification order only corrected an error in the factual position and did not bring in any new material. As no fresh facts were introduced, the referred question became academic. The issue was answered in the negative, in favour of the assessee and against the Revenue. Case-Laws Wealth-tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18543