https://www.taxtmi.com/caselaws?id=184655 Rectification under section 35 of the Indian Income-tax Act, 1922 was held to extend to mistakes apparent from the record, with the relevant record including the materials on which the assessment was founded. However, rectification could not be sustained where the notice relied on one supposed error, namely failure to gross up dividend income, while the real issue was whether credit for tax had been wrongly allowed on an amount not assessable as shareholder dividend in the assessee's hands. Because the notice did not identify the actual mistake, the proposed enhancement lacked jurisdiction and failed. en-us Mon, 14 Jan 1957 00:00:00 +0530 Fri, 15 Jul 2016 14:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184655 Rectification under section 35 of the Indian Income-tax Act, 1922 was held to extend to mistakes apparent from the record, with the relevant record including the materials on which the assessment was founded. However, rectification could not be sustained where the notice relied on one supposed error, namely failure to gross up dividend income, while the real issue was whether credit for tax had been wrongly allowed on an amount not assessable as shareholder dividend in the assessee's hands. Because the notice did not identify the actual mistake, the proposed enhancement lacked jurisdiction and failed. Case-Laws Income Tax Mon, 14 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184655