https://www.taxtmi.com/caselaws?id=25663 A rectification order under the statutory rectification provision is treated as non-appealable before the Appellate Assistant Commissioner, so the departmental appeal could be entertained and the rectification restored. The text also states that a settlement under section 34(1B) is conclusive only as to matters actually comprised in it; it does not bar rectification on items outside the settlement where the underlying liability had ceased in law. The overall position stated is that the questions were answered in favour of the Revenue. en-us Fri, 09 Aug 1985 00:00:00 +0530 Sat, 30 Jan 2010 10:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25663 A rectification order under the statutory rectification provision is treated as non-appealable before the Appellate Assistant Commissioner, so the departmental appeal could be entertained and the rectification restored. The text also states that a settlement under section 34(1B) is conclusive only as to matters actually comprised in it; it does not bar rectification on items outside the settlement where the underlying liability had ceased in law. The overall position stated is that the questions were answered in favour of the Revenue. Case-Laws Income Tax Fri, 09 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25663