https://www.taxtmi.com/caselaws?id=8323 Section 37 rectification is confined to a mistake apparent from the record of the very assessment sought to be corrected. The assessing authority cannot rely on material from proceedings for another assessment year or travel beyond the relevant record to justify rectification. Because the notices and rectification orders were based on a partition deed produced in a subsequent year's proceedings, and not on any apparent mistake in the three assessments under challenge, the statutory precondition was not met. The rectification orders were therefore without jurisdiction and liable to be quashed in favour of the assessee. en-us Fri, 29 Jan 1971 00:00:00 +0530 Thu, 09 Apr 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8323 Section 37 rectification is confined to a mistake apparent from the record of the very assessment sought to be corrected. The assessing authority cannot rely on material from proceedings for another assessment year or travel beyond the relevant record to justify rectification. Because the notices and rectification orders were based on a partition deed produced in a subsequent year's proceedings, and not on any apparent mistake in the three assessments under challenge, the statutory precondition was not met. The rectification orders were therefore without jurisdiction and liable to be quashed in favour of the assessee. Case-Laws Income Tax Fri, 29 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8323