https://www.taxtmi.com/caselaws?id=168773 Rectification under section 61 of the Estate Duty Act is confined to a mistake apparent from the assessment record itself, and cannot be used to substitute a valuation taken from probate proceedings. A later or external valuation does not, by itself, create an apparent error in the estate duty assessment record. If the authority sought to alter the assessment on that basis, the proper course would be reassessment under section 59, but that route remained subject to the limitation bar under section 73A. The probate record was not part of the material record for rectification, so enhancement could not be sustained through section 61. en-us Wed, 08 Aug 1962 00:00:00 +0530 Thu, 26 Mar 2015 12:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168773 Rectification under section 61 of the Estate Duty Act is confined to a mistake apparent from the assessment record itself, and cannot be used to substitute a valuation taken from probate proceedings. A later or external valuation does not, by itself, create an apparent error in the estate duty assessment record. If the authority sought to alter the assessment on that basis, the proper course would be reassessment under section 59, but that route remained subject to the limitation bar under section 73A. The probate record was not part of the material record for rectification, so enhancement could not be sustained through section 61. Case-Laws Income Tax Wed, 08 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168773