https://www.taxtmi.com/caselaws?id=174351 Rectification under section 35 is confined to patent mistakes apparent on the record and is not a power of review. Where a clear error is corrected, consequential orders may follow, including an order adverse to the assessee, provided the statutory notice safeguard is observed. A rectification application must itself disclose a mistake visible from the record; a request that merely seeks a different view on the merits does not qualify. On bad debt deduction, the relevant date is fixed objectively by the point of real irrecoverability, and later bookkeeping entries or an unpursued possibility of appeal do not alter that date. en-us Tue, 28 Aug 1951 00:00:00 +0530 Mon, 03 Nov 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174351 Rectification under section 35 is confined to patent mistakes apparent on the record and is not a power of review. Where a clear error is corrected, consequential orders may follow, including an order adverse to the assessee, provided the statutory notice safeguard is observed. A rectification application must itself disclose a mistake visible from the record; a request that merely seeks a different view on the merits does not qualify. On bad debt deduction, the relevant date is fixed objectively by the point of real irrecoverability, and later bookkeeping entries or an unpursued possibility of appeal do not alter that date. Case-Laws Income Tax Tue, 28 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174351