184.            An order was passed by appellate tribunal indicating a final amount for demand. The applicant observed that there was an error in the amount stated which was apparent from the record. With a view to rectify such mistake the applicant brought the mistake in the notice of the appellate tribunal. However the tribunal refused to rectify the mistake and said the order once passed is final and binding. Is the tribunal right in doing so?

As per section 113, if there’s any error apparent from the record brought to notice by commissioner or party to appellate tribunal, it shall rectify the order. Thus tribunal is not right in not-rectifying the order.