https://www.taxtmi.com/caselaws?id=55383 The Tribunal's rectification jurisdiction was confined to the assessee's challenge to an assessment under section 143(1), where the status was said to have been wrongly taken as an individual instead of an HUF. It was improper to extend the order to the separate pending revision aspect and to directions concerning proceedings under section 143(1)(A) and the related application under section 143(2)(A), because those matters were not within the rectification dispute before it. The earlier composite order was therefore set aside, and the matter was ordered to be heard and disposed of afresh. en-us Thu, 16 Aug 1979 00:00:00 +0530 Fri, 26 Nov 2010 17:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55383 The Tribunal's rectification jurisdiction was confined to the assessee's challenge to an assessment under section 143(1), where the status was said to have been wrongly taken as an individual instead of an HUF. It was improper to extend the order to the separate pending revision aspect and to directions concerning proceedings under section 143(1)(A) and the related application under section 143(2)(A), because those matters were not within the rectification dispute before it. The earlier composite order was therefore set aside, and the matter was ordered to be heard and disposed of afresh. Case-Laws Income Tax Thu, 16 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55383