https://www.taxtmi.com/caselaws?id=71811 The Tribunal upheld the AAC's decision, ruling that rectification under section 35 cannot be solely based on a change of opinion when two reasonable views exist, and the original assessment was made considering the pending dispute before the High Court. The Department's appeals were dismissed, affirming the cancellation of the rectification order. en-us Mon, 20 Feb 1989 00:00:00 +0530 Wed, 27 Apr 2011 11:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71811 The Tribunal upheld the AAC's decision, ruling that rectification under section 35 cannot be solely based on a change of opinion when two reasonable views exist, and the original assessment was made considering the pending dispute before the High Court. The Department's appeals were dismissed, affirming the cancellation of the rectification order. Case-Laws Wealth-tax Mon, 20 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71811