https://www.taxtmi.com/caselaws?id=186529 Rectification of an individual assessment to incorporate a partner's share determined on reassessment of the firm is permissible as correction of a mistake apparent on the record where statutory provision treats such omission or incorrect inclusion as an apparent mistake; notice is required only where rectification would enhance assessment or reduce a refund. On the facts the rectification aligned the individual's assessment with the finalized firm assessment and reduced the taxpayer's liability, so absence of antecedent notice did not vitiate the exercise of rectification power; an alternative revision remedy existed and no writ relief was warranted. en-us Thu, 07 Mar 1963 00:00:00 +0530 Wed, 21 Sep 2016 17:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186529 Rectification of an individual assessment to incorporate a partner's share determined on reassessment of the firm is permissible as correction of a mistake apparent on the record where statutory provision treats such omission or incorrect inclusion as an apparent mistake; notice is required only where rectification would enhance assessment or reduce a refund. On the facts the rectification aligned the individual's assessment with the finalized firm assessment and reduced the taxpayer's liability, so absence of antecedent notice did not vitiate the exercise of rectification power; an alternative revision remedy existed and no writ relief was warranted. Case-Laws Income Tax Thu, 07 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186529