https://www.taxtmi.com/caselaws?id=39148 Rectification under the income-tax savings regime was confined to an obvious mistake apparent from the record, and could not be used to reopen a debatable question of law requiring detailed reasoning. An order passed without jurisdiction was treated as non est, so alternative remedy and delay did not bar writ interference. Applying that principle, the Tribunal's later rectification order, based on a contested legal issue rather than a patent error, was beyond the limited rectification power and unsustainable. The rectification order was quashed and the earlier appellate order restored. en-us Mon, 15 Oct 1973 00:00:00 +0530 Tue, 13 Apr 2010 12:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39148 Rectification under the income-tax savings regime was confined to an obvious mistake apparent from the record, and could not be used to reopen a debatable question of law requiring detailed reasoning. An order passed without jurisdiction was treated as non est, so alternative remedy and delay did not bar writ interference. Applying that principle, the Tribunal's later rectification order, based on a contested legal issue rather than a patent error, was beyond the limited rectification power and unsustainable. The rectification order was quashed and the earlier appellate order restored. Case-Laws Income Tax Mon, 15 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39148