https://www.taxtmi.com/caselaws?id=6212 Section 16(3)(a)(ii) of the Indian Income-tax Act, 1922, applies only to the total income of an individual and cannot be used to include a minor son's income in an assessment made in the status of a Hindu undivided family, which is a distinct taxable entity. Rectification under section 35 is a statutory power to correct a mistake apparent from the record; where its conditions are met, it is not a bare discretion that can be refused without proper examination and notice. The availability of revision does not bar writ relief where rectification is wrongly withheld. en-us Tue, 21 Jul 1970 00:00:00 +0530 Mon, 07 Jul 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6212 Section 16(3)(a)(ii) of the Indian Income-tax Act, 1922, applies only to the total income of an individual and cannot be used to include a minor son's income in an assessment made in the status of a Hindu undivided family, which is a distinct taxable entity. Rectification under section 35 is a statutory power to correct a mistake apparent from the record; where its conditions are met, it is not a bare discretion that can be refused without proper examination and notice. The availability of revision does not bar writ relief where rectification is wrongly withheld. Case-Laws Income Tax Tue, 21 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6212