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    <title>Rectification of Error in IT Appeal Form 35</title>
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    <description>Whether an appeal should be rejected where the appellant mistakenly cited the provision of the revised order instead of the original assessment provision in Form 35, and whether that misdescription is a substantive defect or a clerical mistake that the appellate authority can permit the appellant to amend by written or oral request or by petition for amendment.</description>
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      <description>Whether an appeal should be rejected where the appellant mistakenly cited the provision of the revised order instead of the original assessment provision in Form 35, and whether that misdescription is a substantive defect or a clerical mistake that the appellate authority can permit the appellant to amend by written or oral request or by petition for amendment.</description>
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