https://www.taxtmi.com/caselaws?id=20795 HC held the Tribunal exceeded its jurisdiction under s.254(2) by issuing a second rectification order and redeciding the dispute; the power of rectification is limited to obvious, patent mistakes apparent on the record, not errors of judgment requiring argument. The Tribunal's re-examination amounted to a review beyond its remit and was unjustified. Consequently the Tribunal had no jurisdiction to allow the Rs.54,000 commission as a deduction under s.37, and that allowance was disallowed. en-us Fri, 06 Nov 1992 00:00:00 +0530 Fri, 24 Oct 2025 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20795 HC held the Tribunal exceeded its jurisdiction under s.254(2) by issuing a second rectification order and redeciding the dispute; the power of rectification is limited to obvious, patent mistakes apparent on the record, not errors of judgment requiring argument. The Tribunal's re-examination amounted to a review beyond its remit and was unjustified. Consequently the Tribunal had no jurisdiction to allow the Rs.54,000 commission as a deduction under s.37, and that allowance was disallowed. Case-Laws Income Tax Fri, 06 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20795