https://www.taxtmi.com/caselaws?id=24130 Clerical or accidental mistakes in judgments and orders may be corrected under the slip rule without reopening the merits, but the power is confined to obvious errors and is distinct from substantive review. The binding law declared by the Supreme Court under Article 141 prevails over any inconsistent earlier order; where controlling precedent on goodwill was not brought to notice, the earlier answer could be treated as per incuriam and corrected. The operative position stated is that the goodwill of a dissolved firm forms part of a deceased partner's estate, and the corrected view was applied in favour of the Revenue. en-us Fri, 28 Jul 1989 00:00:00 +0530 Sat, 16 Jan 2010 18:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24130 Clerical or accidental mistakes in judgments and orders may be corrected under the slip rule without reopening the merits, but the power is confined to obvious errors and is distinct from substantive review. The binding law declared by the Supreme Court under Article 141 prevails over any inconsistent earlier order; where controlling precedent on goodwill was not brought to notice, the earlier answer could be treated as per incuriam and corrected. The operative position stated is that the goodwill of a dissolved firm forms part of a deceased partner's estate, and the corrected view was applied in favour of the Revenue. Case-Laws Income Tax Fri, 28 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24130