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Wealth-tax - Highlights / Catch Notes

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Tribunal, while exercising the power of rectification, can ...

Wealth-tax

April 13, 2015

Tribunal, while exercising the power of rectification, can recall its order, if it is satisfied that on account of mistake, manifest error or omission attributable to the Tribunal, prejudice is caused to the party. The Tribunal can recall its order for rectification of mistake apparent from the record. Else, the Tribunal has no power to recall its order. - HC

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