https://www.taxtmi.com/highlights?id=56850 Rectification of mistake - It appears that the order passed by the appellate authority dismissing the rectification petition was also confirmed - That again will not come in the way of Section 55(3-A) of the Act from having its statutory effect. Notwithstanding any of the adverse orders, which the petitioner suffered, the original assessing authority can still exercise the power of rectification, since such a jurisdiction has been specifically conferred under the aforesaid provision. - HC en-us Tue, 23 Feb 2021 10:56:06 +0530 Tue, 23 Feb 2021 10:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56850 Rectification of mistake - It appears that the order passed by the appellate authority dismissing the rectification petition was also confirmed - That again will not come in the way of Section 55(3-A) of the Act from having its statutory effect. Notwithstanding any of the adverse orders, which the petitioner suffered, the original assessing authority can still exercise the power of rectification, since such a jurisdiction has been specifically conferred under the aforesaid provision. - HC Highlights VAT and Sales Tax Tue, 23 Feb 2021 10:56:06 +0530 https://www.taxtmi.com/highlights?id=56850