https://www.taxtmi.com/caselaws?id=29300 Rectification under section 154 of the Income-tax Act could not be used to sustain an order that merely perpetuated an original error under section 23A of the 1922 Act. The High Court stated that rectification is limited to correcting obvious mistakes and cannot make a substantive readjustment that preserves or worsens an illegality in the original order. Where the original section 23A order was vulnerable for non-compliance with mandatory statutory procedure, an enhanced demand through rectification would be invalid. The reference was left conditional on the Tribunal deciding whether the assessee was entitled to notice under section 23A(2), and the validity of the rectification depended on that finding. en-us Wed, 17 Feb 1982 00:00:00 +0530 Fri, 12 Mar 2010 10:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29300 Rectification under section 154 of the Income-tax Act could not be used to sustain an order that merely perpetuated an original error under section 23A of the 1922 Act. The High Court stated that rectification is limited to correcting obvious mistakes and cannot make a substantive readjustment that preserves or worsens an illegality in the original order. Where the original section 23A order was vulnerable for non-compliance with mandatory statutory procedure, an enhanced demand through rectification would be invalid. The reference was left conditional on the Tribunal deciding whether the assessee was entitled to notice under section 23A(2), and the validity of the rectification depended on that finding. Case-Laws Income Tax Wed, 17 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29300