https://www.taxtmi.com/caselaws?id=788580 A clerical error in an ITAT order, where the concluding paragraph mistakenly stated that the revenue's appeal was allowed despite the body recording dismissal, was treated as a mistake apparent from the record. The Tribunal exercised rectification jurisdiction to align the operative portion with the substantive reasoning. The earlier order was amended so that the appeal for AY 2010-11 stands dismissed. The principle applied is that a typographical or clerical mistake evident on the face of the record may be corrected under the Tribunal's rectification power, and the final operative result must match the order's reasoning. en-us Thu, 12 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788580 A clerical error in an ITAT order, where the concluding paragraph mistakenly stated that the revenue's appeal was allowed despite the body recording dismissal, was treated as a mistake apparent from the record. The Tribunal exercised rectification jurisdiction to align the operative portion with the substantive reasoning. The earlier order was amended so that the appeal for AY 2010-11 stands dismissed. The principle applied is that a typographical or clerical mistake evident on the face of the record may be corrected under the Tribunal's rectification power, and the final operative result must match the order's reasoning. Case-Laws Income Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788580