https://www.taxtmi.com/caselaws?id=64920 An omitted statutory exemption under section 33(1)(n) of the Estate Duty Act, 1953, can constitute a mistake apparent from the record when the relevant facts are already on assessment record but the relief was not claimed in the return. The authority treated the omission as failure to apply a mandatory provision rather than a discretionary matter, and held that section 61 rectification could be used to correct such an error. Where two interpretations are possible, the view favourable to the taxpayer was preferred, and the assessing authority was required to reconsider the exemption claim on the recorded facts and, if needed, call for further material before refusing relief. en-us Fri, 25 Mar 1988 00:00:00 +0530 Fri, 11 Feb 2011 11:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64920 An omitted statutory exemption under section 33(1)(n) of the Estate Duty Act, 1953, can constitute a mistake apparent from the record when the relevant facts are already on assessment record but the relief was not claimed in the return. The authority treated the omission as failure to apply a mandatory provision rather than a discretionary matter, and held that section 61 rectification could be used to correct such an error. Where two interpretations are possible, the view favourable to the taxpayer was preferred, and the assessing authority was required to reconsider the exemption claim on the recorded facts and, if needed, call for further material before refusing relief. Case-Laws Income Tax Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64920