https://www.taxtmi.com/caselaws?id=36759 Writ jurisdiction was held maintainable where no prescribed limitation governed the filing, the departmental officers were competent to invoke it, part of the cause of action arose within jurisdiction, and the alternative remedy objection was ineffective in the circumstances. The Tribunal could not, through rectification powers, reopen and quash the assessment proceedings after the earlier challenge to its order had been dismissed in limine. Once that position had attained finality, the alleged inconsistency was not a mistake apparent on the face of the record, and the Tribunal exceeded its jurisdiction by treating a debatable issue as rectifiable. The rectification order was quashed. en-us Thu, 01 Mar 1979 00:00:00 +0530 Wed, 24 Mar 2010 13:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36759 Writ jurisdiction was held maintainable where no prescribed limitation governed the filing, the departmental officers were competent to invoke it, part of the cause of action arose within jurisdiction, and the alternative remedy objection was ineffective in the circumstances. The Tribunal could not, through rectification powers, reopen and quash the assessment proceedings after the earlier challenge to its order had been dismissed in limine. Once that position had attained finality, the alleged inconsistency was not a mistake apparent on the face of the record, and the Tribunal exceeded its jurisdiction by treating a debatable issue as rectifiable. The rectification order was quashed. Case-Laws Income Tax Thu, 01 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36759