https://www.taxtmi.com/caselaws?id=156374 Non-consideration of a revised return filed before completion of assessment was held to be a mistake apparent from the record. The rectification provision was treated as wide enough to cover not only obvious errors of law but also patent factual mistakes evident on the face of the record. Because the revised return had become the operative return, an assessment based only on the original return was an obvious error. The rejection of rectification was set aside, and the matter was sent back for fresh consideration of the revised return and reassessment in accordance with law. en-us Mon, 28 May 1990 00:00:00 +0530 Wed, 18 Sep 2013 18:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156374 Non-consideration of a revised return filed before completion of assessment was held to be a mistake apparent from the record. The rectification provision was treated as wide enough to cover not only obvious errors of law but also patent factual mistakes evident on the face of the record. Because the revised return had become the operative return, an assessment based only on the original return was an obvious error. The rejection of rectification was set aside, and the matter was sent back for fresh consideration of the revised return and reassessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 28 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156374