https://www.taxtmi.com/caselaws?id=391137 Rectification jurisdiction under Section 22 of the U.P. Trade Tax Act, 1948 is limited to correcting an obvious mistake apparent from the record. An application that requires examination of evidence, transactions, or books of account, or that depends on long-drawn reasoning, falls outside rectification and amounts to an impermissible review of the merits. The Tribunal was therefore justified in rejecting the application because the relief sought sought reappreciation rather than correction of an apparent error. The revision failed, and the questions of law were answered in favour of the Revenue. en-us Fri, 10 Jan 2020 00:00:00 +0530 Tue, 21 Jan 2020 08:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391137 Rectification jurisdiction under Section 22 of the U.P. Trade Tax Act, 1948 is limited to correcting an obvious mistake apparent from the record. An application that requires examination of evidence, transactions, or books of account, or that depends on long-drawn reasoning, falls outside rectification and amounts to an impermissible review of the merits. The Tribunal was therefore justified in rejecting the application because the relief sought sought reappreciation rather than correction of an apparent error. The revision failed, and the questions of law were answered in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391137