https://www.taxtmi.com/caselaws?id=8024 Rectification under section 35 of the Income-tax Act, 1922 was confined to mistakes apparent from the record of regular assessment or refund proceedings. An order made separately under section 23A was treated as a distinct proceeding and not part of the assessment record, so it could not be rectified under section 35. The wider rectification language later found in section 154 of the 1961 Act was noted but was inapplicable under the 1922 Act. On that footing, the rectification orders and consequential certificate proceedings were without jurisdiction and were quashed. en-us Fri, 24 Apr 1970 00:00:00 +0530 Fri, 27 Mar 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8024 Rectification under section 35 of the Income-tax Act, 1922 was confined to mistakes apparent from the record of regular assessment or refund proceedings. An order made separately under section 23A was treated as a distinct proceeding and not part of the assessment record, so it could not be rectified under section 35. The wider rectification language later found in section 154 of the 1961 Act was noted but was inapplicable under the 1922 Act. On that footing, the rectification orders and consequential certificate proceedings were without jurisdiction and were quashed. Case-Laws Income Tax Fri, 24 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8024