Tribunal's Rectification Under Wealth Tax Act Section 35(1)(e) Challenged for Exceeding Jurisdiction by Amending 2008 Order.

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....Rectification under section 35(1)(e) of the Wealth Tax Act, 1957 - Tribunal could not have exercised jurisdiction to rectify the order dated 28.05.2008, as it seeks to refer, and rely upon the sanction granted by the local authority, which was clearly not a part of the record. - HC....