https://www.taxtmi.com/caselaws?id=30824 The High Court allowed the Revenue's appeal, setting aside the Tribunal's order that recalled the original appellate decision. The Court ruled in favor of the Revenue, emphasizing the need for errors to be apparent on the face of the record for rectification under section 254 of the Income-tax Act. The judgment clarified the limitations on the Tribunal's rectification powers and stressed the importance of adhering to legal requirements when seeking rectification. en-us Tue, 28 Feb 2006 00:00:00 +0530 Tue, 14 Jun 2011 04:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30824 The High Court allowed the Revenue's appeal, setting aside the Tribunal's order that recalled the original appellate decision. The Court ruled in favor of the Revenue, emphasizing the need for errors to be apparent on the face of the record for rectification under section 254 of the Income-tax Act. The judgment clarified the limitations on the Tribunal's rectification powers and stressed the importance of adhering to legal requirements when seeking rectification. Case-Laws Income Tax Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30824