https://www.taxtmi.com/caselaws?id=470640 Non-consideration of a judicial precedent cited before the Tribunal may constitute a mistake apparent from the record and justify recall for fresh hearing. Rectification remains limited to apparent errors and cannot be used to review an earlier decision through new arguments or extensive documentary reconsideration. Where agreements, amalgamation and the asserted commercial rights arising from share acquisition had already been considered, no apparent error arose on those matters. However, failure to consider the cited depreciation precedent concerning rights to use and occupy property embedded in acquired shares warranted recall of the earlier orders for fresh hearing. en-us Tue, 25 Jul 2023 00:00:00 +0530 Mon, 03 Aug 2026 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470640 Non-consideration of a judicial precedent cited before the Tribunal may constitute a mistake apparent from the record and justify recall for fresh hearing. Rectification remains limited to apparent errors and cannot be used to review an earlier decision through new arguments or extensive documentary reconsideration. Where agreements, amalgamation and the asserted commercial rights arising from share acquisition had already been considered, no apparent error arose on those matters. However, failure to consider the cited depreciation precedent concerning rights to use and occupy property embedded in acquired shares warranted recall of the earlier orders for fresh hearing. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470640