https://www.taxtmi.com/caselaws?id=282960 The High Court allowed the appeal, setting aside the Tribunal's order and that of the first appellate authority, and restored the assessing authority's order. The rectification was justified as it corrected an error apparent on the face of the record, in line with the Supreme Court's interpretation of section 172(7). en-us Thu, 04 Oct 2018 00:00:00 +0530 Sun, 01 Sep 2019 16:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282960 The High Court allowed the appeal, setting aside the Tribunal's order and that of the first appellate authority, and restored the assessing authority's order. The rectification was justified as it corrected an error apparent on the face of the record, in line with the Supreme Court's interpretation of section 172(7). Case-Laws Income Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282960