https://www.taxtmi.com/caselaws?id=402683 Rectification under Section 420(2) and Rule 11 is confined to correcting a patent mistake apparent from the record, not to reopening a concluded order. Where the applicant relied on documents filed after the Tribunal-fixed time and the earlier clarification was directed to the applicant company rather than the tax department, no apparent error was shown. The relief sought would have required reconsideration of the merits, which is impermissible under the rectification power. The application was therefore not maintainable and was rightly rejected. en-us Mon, 04 Jan 2021 00:00:00 +0530 Fri, 08 Jan 2021 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402683 Rectification under Section 420(2) and Rule 11 is confined to correcting a patent mistake apparent from the record, not to reopening a concluded order. Where the applicant relied on documents filed after the Tribunal-fixed time and the earlier clarification was directed to the applicant company rather than the tax department, no apparent error was shown. The relief sought would have required reconsideration of the merits, which is impermissible under the rectification power. The application was therefore not maintainable and was rightly rejected. Case-Laws Companies Law Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402683