https://www.taxtmi.com/caselaws?id=27620 Rectification under section 154 cannot survive where the underlying order under section 155 has already been set aside and that finding has attained finality. The rectification power operates only while the original order sought to be corrected continues to exist in law; once the parent order ceases to have legal effect, the foundation for invoking section 154 disappears. On that basis, the rectification proceedings were held unsustainable and the request to require a reference was rejected, with no referable question of law surviving. en-us Mon, 22 Jun 1981 00:00:00 +0530 Mon, 15 Feb 2010 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27620 Rectification under section 154 cannot survive where the underlying order under section 155 has already been set aside and that finding has attained finality. The rectification power operates only while the original order sought to be corrected continues to exist in law; once the parent order ceases to have legal effect, the foundation for invoking section 154 disappears. On that basis, the rectification proceedings were held unsustainable and the request to require a reference was rejected, with no referable question of law surviving. Case-Laws Income Tax Mon, 22 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27620