https://www.taxtmi.com/caselaws?id=59840 The power to rectify a mistake apparent from the record remains confined to the authority that passed the original order, and a later appellate authority cannot exercise that power in relation to an earlier AAC order. Applying that principle under the Companies (Profits) Surtax Act, 1964, the Commissioner (Appeals) lacked jurisdiction to amend the AAC's order. The rectification order was therefore unsustainable, and the departmental circular relied on was consistent with that view. en-us Tue, 01 Mar 1983 00:00:00 +0530 Sat, 01 Jan 2011 14:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59840 The power to rectify a mistake apparent from the record remains confined to the authority that passed the original order, and a later appellate authority cannot exercise that power in relation to an earlier AAC order. Applying that principle under the Companies (Profits) Surtax Act, 1964, the Commissioner (Appeals) lacked jurisdiction to amend the AAC's order. The rectification order was therefore unsustainable, and the departmental circular relied on was consistent with that view. Case-Laws Income Tax Tue, 01 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59840