https://www.taxtmi.com/caselaws?id=6486 An order under section 23A of the Indian Income-tax Act, 1922 is treated as part of the assessment record because it forms a supplementary assessment order within the wider assessment process, and therefore a mistake apparent from that record may be rectified under section 35(1). The analysis distinguishes the earlier limitation ruling under section 34 as inapplicable to the different language and scope of section 35(1), and notes that the parallel rectification provision in section 154(1)(a) of the 1961 Act supports the same reading. On that construction, rectification is available against an order made under section 23A. en-us Fri, 03 Sep 1976 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6486 An order under section 23A of the Indian Income-tax Act, 1922 is treated as part of the assessment record because it forms a supplementary assessment order within the wider assessment process, and therefore a mistake apparent from that record may be rectified under section 35(1). The analysis distinguishes the earlier limitation ruling under section 34 as inapplicable to the different language and scope of section 35(1), and notes that the parallel rectification provision in section 154(1)(a) of the 1961 Act supports the same reading. On that construction, rectification is available against an order made under section 23A. Case-Laws Income Tax Fri, 03 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6486