2012 PTD 229

Case Laws / Head Notes / Paras

--Rectification of mistake---Compensation---Assessee was confronted that compensation determined in the order was in excess of what was legally due to the assessee and assessee was required to retrieve such excess amount through rectifying the compensation order---Assessee contended that order of rectification by the Additional Commissioner was void ab initio as under the law rectification could only be carried out by the authority which passes the original order, sought to be rectified; and since the order was passed by the Deputy Commissioner, only Deputy Commissioner could rectify the order and further, compensation through earlier consolidated order was determined for as many as 17 years; and even if department's contention that compensation was wrongly/excessively allowed, which were ...