https://www.taxtmi.com/caselaws?id=57881 The Tribunal set aside the rectification order in a case involving the rectification of an assessment order under section 143(1) of the Income-tax Act, 1961. The dispute centered on the interpretation of section 205 of the Companies Act in relation to rectification proceedings. The Tribunal ruled that rectification should not be used to resolve conflicting legal interpretations and should only address apparent errors, not serve as a tool for reviewing orders based on different legal interpretations. As a result, the rectification order was overturned, and the appeal was partially granted. en-us Tue, 28 Nov 1995 00:00:00 +0530 Wed, 15 Dec 2010 11:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57881 The Tribunal set aside the rectification order in a case involving the rectification of an assessment order under section 143(1) of the Income-tax Act, 1961. The dispute centered on the interpretation of section 205 of the Companies Act in relation to rectification proceedings. The Tribunal ruled that rectification should not be used to resolve conflicting legal interpretations and should only address apparent errors, not serve as a tool for reviewing orders based on different legal interpretations. As a result, the rectification order was overturned, and the appeal was partially granted. Case-Laws Income Tax Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57881