https://www.taxtmi.com/caselaws?id=458727 Rectification under the Tribunal's miscellaneous application jurisdiction is confined to correcting a factual or apparent error in the earlier order. Where the applicant merely seeks to reopen an ex parte disposal without identifying any mistake on the face of the record, the request falls outside rectification powers. On the material placed, no such error was shown in the Tribunal's prior order, so the application was dismissed. en-us Fri, 27 Sep 2024 00:00:00 +0530 Wed, 13 Nov 2024 21:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458727 Rectification under the Tribunal's miscellaneous application jurisdiction is confined to correcting a factual or apparent error in the earlier order. Where the applicant merely seeks to reopen an ex parte disposal without identifying any mistake on the face of the record, the request falls outside rectification powers. On the material placed, no such error was shown in the Tribunal's prior order, so the application was dismissed. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458727