https://www.taxtmi.com/caselaws?id=384081 A tribunal's rectification power is limited to correcting a mistake apparent from the record within the prescribed period, and it cannot be used once an appeal has already been preferred against the order sought to be amended. In this context, the omission to expressly grant consequential dividend relief was not a clerical error capable of rectification, because a relief claimed but not expressly awarded is treated as refused. The commentary therefore confirms that the rectification request was not maintainable and that the claimed consequential relief could not be reopened through amendment of the earlier order. en-us Thu, 28 Feb 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384081 A tribunal's rectification power is limited to correcting a mistake apparent from the record within the prescribed period, and it cannot be used once an appeal has already been preferred against the order sought to be amended. In this context, the omission to expressly grant consequential dividend relief was not a clerical error capable of rectification, because a relief claimed but not expressly awarded is treated as refused. The commentary therefore confirms that the rectification request was not maintainable and that the claimed consequential relief could not be reopened through amendment of the earlier order. Case-Laws Companies Law Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384081