https://www.taxtmi.com/caselaws?id=191878 Rectification under section 35 of the Income-tax Act, 1922 is limited to mistakes apparent from the record and cannot be used to revisit issues requiring argument, investigation, or interpretation. The court held that the assessee's declaration under the proviso to section 17(1) had been treated as effective when the assessment was made, and the later objection on delay raised a debatable question about whether the second proviso allowed condonation. Because the alleged defect was not self-evident from the record, the rectification order was without jurisdiction and unsustainable. en-us Mon, 16 Sep 1957 00:00:00 +0530 Sat, 29 Apr 2017 17:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191878 Rectification under section 35 of the Income-tax Act, 1922 is limited to mistakes apparent from the record and cannot be used to revisit issues requiring argument, investigation, or interpretation. The court held that the assessee's declaration under the proviso to section 17(1) had been treated as effective when the assessment was made, and the later objection on delay raised a debatable question about whether the second proviso allowed condonation. Because the alleged defect was not self-evident from the record, the rectification order was without jurisdiction and unsustainable. Case-Laws Income Tax Mon, 16 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191878