2001 (8) TMI 84 - PUNJAB AND HARYANA HIGH COURT

Extract:
.......our of the Revenue. It is held that the proceedings for rectification of an order can be initiated on the basis of an order passed by the jurisdictional High Court or the Supreme Court subsequent to the order passed by the authority under the Act. However, we decline to interfere with the order passed by the Income-tax Appellate Tribunal. No costs.