https://www.taxtmi.com/caselaws?id=769104 Rule 154 rectification is limited to clerical or arithmetical errors arising from accidental slip or omission, and it cannot be used to alter substantive rights without notice to affected parties; the absence of prior notice made the rectification orders contrary to natural justice. Section 420(2) of the Companies Act allows amendment of an order to correct a mistake apparent from the record, but its proviso bars such amendment once an appeal has been preferred; because the appeal had already been filed before rectification was entertained, the subsequent proceedings were statutorily barred. The rectification orders were quashed, while a fresh rectification application was left open to be decided in accordance with law. en-us Tue, 15 Apr 2025 00:00:00 +0530 Sat, 19 Apr 2025 08:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769104 Rule 154 rectification is limited to clerical or arithmetical errors arising from accidental slip or omission, and it cannot be used to alter substantive rights without notice to affected parties; the absence of prior notice made the rectification orders contrary to natural justice. Section 420(2) of the Companies Act allows amendment of an order to correct a mistake apparent from the record, but its proviso bars such amendment once an appeal has been preferred; because the appeal had already been filed before rectification was entertained, the subsequent proceedings were statutorily barred. The rectification orders were quashed, while a fresh rectification application was left open to be decided in accordance with law. Case-Laws Companies Law Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769104