In Brief
A search and seizure operation led the assessee to file a settlement application before the Settlement Commission, which granted certain additions and waived interest. Both parties filed rectification applications. The High Court first allowed the assessee's petition and set aside the order, but then in a second round, modified the order when the respondent petitioned. The Supreme Court held that the High Court erred by revisiting an order it had already set aside. The Court emphasised that appellate courts should remand matters to quasi-judicial authorities rather than modifying their orders, and should not revisit the same issue twice. The appeal was allowed and the matter was remanded to the Settlement Commission.
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