Case Laws / Head Notes / Paras
Where rectification application dismissed by Appellate Tribunal, the Reference application before Court is not maintainable because the order of the Tribunal on application does not merge into final order--- Where the rectification application is allowed and the original order of the Tribunal is set a then the said order will become part of the original order and referred application will be maintainable before High Court.Scope of S.221 ITO 2001is restricted to rectify the mistake apparent from the record---Expression "mistake apparent from the record" as used in S.221 means that "error" or "mistake" is so manifest and clear which if permitted to remain on record may have material effect on the case--- Where defect in order has direct nexus with the question of determination of right...
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