https://www.taxtmi.com/caselaws?id=21633 The High Court of Orissa held that the Income-tax Appellate Tribunal's order recalling its previous decision under section 35(1)(e) of the Wealth-tax Act, 1957 was unjustified. The Court emphasized that rectification under this section is limited to correcting manifest mistakes apparent from the records, not for review or revision purposes. The Tribunal's non-reasoned order lacked analysis on the applicability of section 35(1)(e), leading the Court to quash the order and remit the matter for rehearing. This case underscores the importance of providing clear justifications and reasoned consideration when invoking provisions for recalling orders. en-us Fri, 22 Nov 1991 00:00:00 +0530 Thu, 26 Nov 2009 12:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21633 The High Court of Orissa held that the Income-tax Appellate Tribunal's order recalling its previous decision under section 35(1)(e) of the Wealth-tax Act, 1957 was unjustified. The Court emphasized that rectification under this section is limited to correcting manifest mistakes apparent from the records, not for review or revision purposes. The Tribunal's non-reasoned order lacked analysis on the applicability of section 35(1)(e), leading the Court to quash the order and remit the matter for rehearing. This case underscores the importance of providing clear justifications and reasoned consideration when invoking provisions for recalling orders. Case-Laws Wealth-tax Fri, 22 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21633