https://www.taxtmi.com/caselaws?id=5906 The Supreme Court allowed the appeal, restoring the rectification order by the Appellate Assistant Commissioner. The court clarified that the assessment order was not final and could be modified under the Wealth-tax Act. It emphasized that the rectification power was not tied to the Amending Act, affirming the Commissioner's authority to rectify the predecessor's order. en-us Thu, 19 Sep 1985 00:00:00 +0530 Sat, 29 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5906 The Supreme Court allowed the appeal, restoring the rectification order by the Appellate Assistant Commissioner. The court clarified that the assessment order was not final and could be modified under the Wealth-tax Act. It emphasized that the rectification power was not tied to the Amending Act, affirming the Commissioner's authority to rectify the predecessor's order. Case-Laws Wealth-tax Thu, 19 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5906