https://www.taxtmi.com/caselaws?id=221804 The Court upheld the Tribunal's decision, dismissing the Tax Case Appeals. It was held that the rectification sought by the assessee regarding the rate of tax under the Wealth Tax Act was not justified as the relevant facts were not presented during the original assessment, making it legally unsustainable under Section 35 of the Act. The Court concurred with the Tribunal that there was no mistake apparent from the record warranting rectification. en-us Fri, 22 Jun 2012 00:00:00 +0530 Sat, 30 Mar 2013 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221804 The Court upheld the Tribunal's decision, dismissing the Tax Case Appeals. It was held that the rectification sought by the assessee regarding the rate of tax under the Wealth Tax Act was not justified as the relevant facts were not presented during the original assessment, making it legally unsustainable under Section 35 of the Act. The Court concurred with the Tribunal that there was no mistake apparent from the record warranting rectification. Case-Laws Wealth-tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221804