https://www.taxtmi.com/caselaws?id=6804 Rectification under tax law cannot be used to correct a debatable legal issue: where the applicability of the non-resident rate provision to a registered firm required elaborate argument and was not an obvious error on the record, the rectification power was unavailable. The text further notes that the scheme of assessment of registered firms treated the firm differently from an ordinary assessee, with income taxed in the partners' hands, and that applying the provision at the firm level could create anomalous results. On that basis, the rectification orders and consequential demand notices were quashed and further action under them was restrained. en-us Fri, 03 Feb 1967 00:00:00 +0530 Mon, 02 Feb 2009 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6804 Rectification under tax law cannot be used to correct a debatable legal issue: where the applicability of the non-resident rate provision to a registered firm required elaborate argument and was not an obvious error on the record, the rectification power was unavailable. The text further notes that the scheme of assessment of registered firms treated the firm differently from an ordinary assessee, with income taxed in the partners' hands, and that applying the provision at the firm level could create anomalous results. On that basis, the rectification orders and consequential demand notices were quashed and further action under them was restrained. Case-Laws Income Tax Fri, 03 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6804