https://www.taxtmi.com/caselaws?id=414521 The High Court held that the authorities must adhere to the Tribunal's previous order on a similar issue for subsequent assessment years by the same assessee. Failure to do so constitutes an error apparent on the record. The Court emphasized that ignoring relevant judgments when brought to the authority's attention justifies rectification. The assertion that accepting the petitioner's contention would amount to revision, not rectification, was deemed incorrect. The Court set aside the communication rejecting the rectification petitions and directed the authorities to reconsider the petitions, granting relief to the petitioner. en-us Tue, 28 Sep 2021 00:00:00 +0530 Tue, 19 Apr 2022 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414521 The High Court held that the authorities must adhere to the Tribunal's previous order on a similar issue for subsequent assessment years by the same assessee. Failure to do so constitutes an error apparent on the record. The Court emphasized that ignoring relevant judgments when brought to the authority's attention justifies rectification. The assertion that accepting the petitioner's contention would amount to revision, not rectification, was deemed incorrect. The Court set aside the communication rejecting the rectification petitions and directed the authorities to reconsider the petitions, granting relief to the petitioner. Case-Laws Central Excise Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414521