Mistake apparent from records can be rectified when subsequent legal interpretation shows error, permitting corrective assessment if timely filed. A subsequent authoritative interpretation showing an error in completed assessments qualifies as a mistake apparent from the records, allowing rectification provided the application is filed within the statutory time limit and is otherwise in order. Fresh timely applications may be entertained even if earlier ones were rejected, and pending appeals or references on the point are requested to be withdrawn.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mistake apparent from records can be rectified when subsequent legal interpretation shows error, permitting corrective assessment if timely filed.
A subsequent authoritative interpretation showing an error in completed assessments qualifies as a mistake apparent from the records, allowing rectification provided the application is filed within the statutory time limit and is otherwise in order. Fresh timely applications may be entertained even if earlier ones were rejected, and pending appeals or references on the point are requested to be withdrawn.
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