https://www.taxtmi.com/caselaws?id=59900 The Tribunal held that the CIT(Appeals) had the jurisdiction to rectify an apparent mistake under section 154 of the Income-tax Act. The initial dismissal of the appeal based on a misinterpretation of the assessee's letter was deemed a glaring mistake. Relying on relevant case law, the Tribunal affirmed the CIT(Appeals)'s authority to rectify errors in the proceedings. As a result, the departmental appeal was dismissed, upholding the rectification of the original order and the decision on the appeal's merits. en-us Fri, 12 Sep 1997 00:00:00 +0530 Sat, 01 Jan 2011 17:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59900 The Tribunal held that the CIT(Appeals) had the jurisdiction to rectify an apparent mistake under section 154 of the Income-tax Act. The initial dismissal of the appeal based on a misinterpretation of the assessee's letter was deemed a glaring mistake. Relying on relevant case law, the Tribunal affirmed the CIT(Appeals)'s authority to rectify errors in the proceedings. As a result, the departmental appeal was dismissed, upholding the rectification of the original order and the decision on the appeal's merits. Case-Laws Income Tax Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59900