https://www.taxtmi.com/caselaws?id=19688 The court dismissed the application under section 254(2) regarding the allowability of commission, emphasizing the need to consider each assessment year separately. It highlighted that disagreement with the Tribunal's decision does not automatically warrant rectification unless there is a clear mistake on the face of the record. The judgment underscored the importance of following proper legal procedures to challenge original orders rather than seeking rectification based on disagreement with the Tribunal's conclusions. en-us Tue, 12 Oct 1993 00:00:00 +0530 Mon, 09 Nov 2009 10:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19688 The court dismissed the application under section 254(2) regarding the allowability of commission, emphasizing the need to consider each assessment year separately. It highlighted that disagreement with the Tribunal's decision does not automatically warrant rectification unless there is a clear mistake on the face of the record. The judgment underscored the importance of following proper legal procedures to challenge original orders rather than seeking rectification based on disagreement with the Tribunal's conclusions. Case-Laws Income Tax Tue, 12 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19688