https://www.taxtmi.com/caselaws?id=187880 Rectification under the Income-tax Act, 1922 was confined to mistakes apparent from the record and could not be used to revoke an earlier assessment decision or substitute a fresh view on firm registration. An appellate order that merely noted entitlement to registration, without itself granting it, did not authorise later rectification under Section 35(5). Because the firm's registration for the relevant years depended on an earlier order made without jurisdiction, the related rectification of the partners' assessments also lacked a lawful and was set aside. en-us Thu, 05 Jan 1961 00:00:00 +0530 Thu, 10 Nov 2016 12:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187880 Rectification under the Income-tax Act, 1922 was confined to mistakes apparent from the record and could not be used to revoke an earlier assessment decision or substitute a fresh view on firm registration. An appellate order that merely noted entitlement to registration, without itself granting it, did not authorise later rectification under Section 35(5). Because the firm's registration for the relevant years depended on an earlier order made without jurisdiction, the related rectification of the partners' assessments also lacked a lawful and was set aside. Case-Laws Income Tax Thu, 05 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187880