https://www.taxtmi.com/caselaws?id=21796 The High Court set aside the Tribunal's order recalling an earlier decision under the Income-tax Act, emphasizing that rectifiable mistakes must be patent and obvious. The Court ruled that the Tribunal exceeded its jurisdiction by reevaluating the enhancement made, stating that its role is to rectify mistakes apparent from the record. The writ application was allowed, restoring the reference applications for further legal proceedings, with the Court clarifying that its observations did not address the assessment merits but focused on the writ application's context. en-us Wed, 27 Nov 1991 00:00:00 +0530 Tue, 01 Dec 2009 13:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21796 The High Court set aside the Tribunal's order recalling an earlier decision under the Income-tax Act, emphasizing that rectifiable mistakes must be patent and obvious. The Court ruled that the Tribunal exceeded its jurisdiction by reevaluating the enhancement made, stating that its role is to rectify mistakes apparent from the record. The writ application was allowed, restoring the reference applications for further legal proceedings, with the Court clarifying that its observations did not address the assessment merits but focused on the writ application's context. Case-Laws Income Tax Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21796