https://www.taxtmi.com/caselaws?id=7899 Rectification under section 35 of the Indian Income-tax Act, 1922 could extend to a later assessment year where the opening stock had been carried forward from an earlier year and a subsequent final finding showed that the earlier closing stock basis was ? Need English. Let's craft proper. Rectification under section 35 of the Indian Income-tax Act, 1922 could extend to a later assessment year where the opening stock had been carried forward from an earlier year and a subsequent final finding showed that the earlier closing stock basis was incorrect. The record for rectification was held to include not only the appellate order but also the material and evidence forming the basis of the assessment. A mistake apparent from that record could therefore be corrected when the later determination exposed the error, and the rectification was upheld. en-us Wed, 24 Jun 1970 00:00:00 +0530 Mon, 23 Mar 2009 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7899 Rectification under section 35 of the Indian Income-tax Act, 1922 could extend to a later assessment year where the opening stock had been carried forward from an earlier year and a subsequent final finding showed that the earlier closing stock basis was ? Need English. Let's craft proper. Rectification under section 35 of the Indian Income-tax Act, 1922 could extend to a later assessment year where the opening stock had been carried forward from an earlier year and a subsequent final finding showed that the earlier closing stock basis was incorrect. The record for rectification was held to include not only the appellate order but also the material and evidence forming the basis of the assessment. A mistake apparent from that record could therefore be corrected when the later determination exposed the error, and the rectification was upheld. Case-Laws Income Tax Wed, 24 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7899