https://www.taxtmi.com/caselaws?id=7482 An order made under section 23A of the Income-tax Act, 1922 was held to be capable of rectification under section 35 because section 35 allowed correction of mistakes apparent from the record of an assessment or refund order. The Court relied on Supreme Court authority treating the liability under section 23A as arising from the Income-tax Officer's order rather than from the charging provision itself. On that basis, the Income-tax Officer was found to have jurisdiction to rectify the section 23A order. en-us Tue, 11 Mar 1969 00:00:00 +0530 Fri, 20 Feb 2009 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7482 An order made under section 23A of the Income-tax Act, 1922 was held to be capable of rectification under section 35 because section 35 allowed correction of mistakes apparent from the record of an assessment or refund order. The Court relied on Supreme Court authority treating the liability under section 23A as arising from the Income-tax Officer's order rather than from the charging provision itself. On that basis, the Income-tax Officer was found to have jurisdiction to rectify the section 23A order. Case-Laws Income Tax Tue, 11 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7482