https://www.taxtmi.com/caselaws?id=6945 A clear legal mistake apparent from the record in an assessment order can be corrected under section 35 of the Income-tax Act, 1922. The Madras HC treated the levy of additional surcharge at 15 per cent on a minor son's share of income, on the footing that it was unearned income, as such a mistake. It held that the rectification power could reach the erroneous levy, and the challenge to the refusal to rectify was not barred merely because it sought correction of the original assessment in substance. The erroneous portion of the assessment was therefore quashed. en-us Thu, 05 Jan 1967 00:00:00 +0530 Sat, 07 Feb 2009 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6945 A clear legal mistake apparent from the record in an assessment order can be corrected under section 35 of the Income-tax Act, 1922. The Madras HC treated the levy of additional surcharge at 15 per cent on a minor son's share of income, on the footing that it was unearned income, as such a mistake. It held that the rectification power could reach the erroneous levy, and the challenge to the refusal to rectify was not barred merely because it sought correction of the original assessment in substance. The erroneous portion of the assessment was therefore quashed. Case-Laws Income Tax Thu, 05 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6945