https://www.taxtmi.com/caselaws?id=289505 Rectification power is confined to the authority whose own order contains the mistake; an Income-tax Officer therefore could not correct an apparent arithmetical error in the Appellate Tribunal's order, and the attempted rectification was invalid. An appellate order supersedes the original order, so any correction must be sought before the appellate authority itself. Where the Tribunal's order reflected a consent or compromise reached by give-and-take, it could not be reopened unilaterally; it could be disturbed only on grounds that would invalidate an agreement, such as fraud, misrepresentation or mistake, proved in proper proceedings. The rectification was quashed and the Tribunal order was held to stand. en-us Tue, 27 Nov 1956 00:00:00 +0530 Tue, 04 Aug 2020 16:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289505 Rectification power is confined to the authority whose own order contains the mistake; an Income-tax Officer therefore could not correct an apparent arithmetical error in the Appellate Tribunal's order, and the attempted rectification was invalid. An appellate order supersedes the original order, so any correction must be sought before the appellate authority itself. Where the Tribunal's order reflected a consent or compromise reached by give-and-take, it could not be reopened unilaterally; it could be disturbed only on grounds that would invalidate an agreement, such as fraud, misrepresentation or mistake, proved in proper proceedings. The rectification was quashed and the Tribunal order was held to stand. Case-Laws Income Tax Tue, 27 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289505