https://www.taxtmi.com/caselaws?id=58828 The Tribunal rejected the assessee's application for rectification, as it determined that the issues raised were not mistakes apparent from the record. The Third Member concluded that the Tribunal had considered the arguments initially presented and that the principles from a Supreme Court decision were not directly applicable to the specific provisions at hand. The bifurcation of territory 'K' was deemed a matter of interpretation rather than a clear mistake. Consequently, the Tribunal upheld its original order, denying the rectification application. en-us Wed, 27 Jul 1983 00:00:00 +0530 Wed, 22 Dec 2010 14:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58828 The Tribunal rejected the assessee's application for rectification, as it determined that the issues raised were not mistakes apparent from the record. The Third Member concluded that the Tribunal had considered the arguments initially presented and that the principles from a Supreme Court decision were not directly applicable to the specific provisions at hand. The bifurcation of territory 'K' was deemed a matter of interpretation rather than a clear mistake. Consequently, the Tribunal upheld its original order, denying the rectification application. Case-Laws Income Tax Wed, 27 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58828