https://www.taxtmi.com/caselaws?id=8119 Rectification under the income-tax law is confined to mistakes that are obvious, patent and self-evident on the face of the record; where the issue turns on competing statutory interpretations, the authority lacks jurisdiction to proceed by rectification. On the disputed surcharge computation, the text states that the question required consideration of rival constructions and was not a clerical or apparent error, so the rectification order was quashed. A party is not automatically barred in writ proceedings from raising a legal ground not pressed in revision, and the objection on that basis was rejected. en-us Mon, 09 Nov 1970 00:00:00 +0530 Sat, 28 Mar 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8119 Rectification under the income-tax law is confined to mistakes that are obvious, patent and self-evident on the face of the record; where the issue turns on competing statutory interpretations, the authority lacks jurisdiction to proceed by rectification. On the disputed surcharge computation, the text states that the question required consideration of rival constructions and was not a clerical or apparent error, so the rectification order was quashed. A party is not automatically barred in writ proceedings from raising a legal ground not pressed in revision, and the objection on that basis was rejected. Case-Laws Income Tax Mon, 09 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8119