Mistakes not raised or considered by Appellate Authority can't be rectified as errors under rectification rules.

Mistakes not raised or considered by Appellate Authority can't be rectified as errors under rectification rules. https://www.taxtmi.com/highlights?id=51325 The very words “rectification of mistake” includes due application of mind on a particular set of fact or law which are liable to be corrected - In the facts of the present case, where an issue was never raised before the Appellate Authority nor considered by it, it cannot be subject matter for correction of a mistake. en-us Tue, 21 Jan 2020 08:14:35 +0530 Tue, 21 Jan 2020 08:14:35 +0530 TaxTMI RSS Generator Mistakes not raised or considered by Appellate Authority can't be rectified as errors under rectification rules. https://www.taxtmi.com/highlights?id=51325 The very words “rectification of mistake” includes due application of mind on a particular set of fact or law which are liable to be corrected - In the facts of the present case, where an issue was never raised before the Appellate Authority nor considered by it, it cannot be subject matter for correction of a mistake. Highlights VAT and Sales Tax Tue, 21 Jan 2020 08:14:35 +0530 https://www.taxtmi.com/highlights?id=51325