https://www.taxtmi.com/caselaws?id=8427 Rectification power cannot be used to change the identity of the assessee by substituting a Hindu undivided family where the original assessment was made on an association of individuals holding property as tenants-in-common. The Act treats an individual, Hindu undivided family, association of individuals, firm and company as separate assessable units, and a mistake apparent from the record does not extend to replacing one taxable entity with another that was never assessed. If the authority believed the Hindu undivided family had escaped assessment, the proper remedy was escaped-assessment proceedings, not rectification. The rectification order substituting the Hindu undivided family was therefore without jurisdiction. en-us Thu, 02 Sep 1971 00:00:00 +0530 Wed, 15 Apr 2009 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8427 Rectification power cannot be used to change the identity of the assessee by substituting a Hindu undivided family where the original assessment was made on an association of individuals holding property as tenants-in-common. The Act treats an individual, Hindu undivided family, association of individuals, firm and company as separate assessable units, and a mistake apparent from the record does not extend to replacing one taxable entity with another that was never assessed. If the authority believed the Hindu undivided family had escaped assessment, the proper remedy was escaped-assessment proceedings, not rectification. The rectification order substituting the Hindu undivided family was therefore without jurisdiction. Case-Laws Income Tax Thu, 02 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8427