Power of rectification can be invoked only to correct a mistake ...

Rectification is limited to correcting obvious errors on records, not for resolving debatable issues.

August 9, 2011

Case Laws Income Tax HC

Power of rectification can be invoked only to correct a mistake apparent on the face of the record and cannot be exercised on a debatable issue.... - HC

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Power of rectification can be invoked only to correct a mistake ...

Rectification is limited to correcting obvious errors on records, not for resolving debatable issues.

August 9, 2011

Case Laws Income Tax HC

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