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    <title>1993 (7) TMI 13 - PUNJAB AND HARYANA High Court</title>
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    <description>The Tribunal&#039;s rectification of its order in the assessee&#039;s appeal was held proper because it aligned that order with the earlier final valuation determination for the same property. Since the market value had already been affirmed at Rs. 9 per square yard, the Tribunal could correct the order to conform to that settled position rather than rectifying the departmental appeal. The issue was answered in favour of the Revenue and against the assessee.</description>
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      <description>The Tribunal&#039;s rectification of its order in the assessee&#039;s appeal was held proper because it aligned that order with the earlier final valuation determination for the same property. Since the market value had already been affirmed at Rs. 9 per square yard, the Tribunal could correct the order to conform to that settled position rather than rectifying the departmental appeal. The issue was answered in favour of the Revenue and against the assessee.</description>
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