https://www.taxtmi.com/caselaws?id=20059 The High Court rejected the application for certification of appeal to the Supreme Court, as it found the issues decided were clear and did not warrant further appeal. The judgment emphasized the doctrine of partial merger in rectification cases related to depreciation allowance under section 154(1A) of the Income-tax Act, 1961. The court held that the limitation period for rectification should run from the date of the original order containing the mistake unless that mistake was recomputed. Ultimately, the application was dismissed, and no costs were awarded. en-us Mon, 11 Oct 1993 00:00:00 +0530 Wed, 11 Nov 2009 13:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20059 The High Court rejected the application for certification of appeal to the Supreme Court, as it found the issues decided were clear and did not warrant further appeal. The judgment emphasized the doctrine of partial merger in rectification cases related to depreciation allowance under section 154(1A) of the Income-tax Act, 1961. The court held that the limitation period for rectification should run from the date of the original order containing the mistake unless that mistake was recomputed. Ultimately, the application was dismissed, and no costs were awarded. Case-Laws Income Tax Mon, 11 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20059