https://www.taxtmi.com/caselaws?id=7541 Rectification powers could be used to amend assessments so they conformed to the Supreme Court's earlier legal determination, and the Income-tax Officer was entitled to examine whether establishment expenses included capital expenditure linked to capital recoveries. However, rectification orders that did not disclose how establishment charges were allocated between capital and revenue expenditure were unsustainable, because the factual basis was inadequate and the assessee had to be given an opportunity to furnish particulars before fresh determination. The Court upheld the jurisdiction to rectify, but quashed the cryptic orders and permitted fresh orders on proper materials. en-us Fri, 17 Oct 1969 00:00:00 +0530 Wed, 25 Feb 2009 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7541 Rectification powers could be used to amend assessments so they conformed to the Supreme Court's earlier legal determination, and the Income-tax Officer was entitled to examine whether establishment expenses included capital expenditure linked to capital recoveries. However, rectification orders that did not disclose how establishment charges were allocated between capital and revenue expenditure were unsustainable, because the factual basis was inadequate and the assessee had to be given an opportunity to furnish particulars before fresh determination. The Court upheld the jurisdiction to rectify, but quashed the cryptic orders and permitted fresh orders on proper materials. Case-Laws Income Tax Fri, 17 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7541