https://www.taxtmi.com/caselaws?id=8645 Failure to apply the relevant Finance Act provisions governing super-tax rebate constitutes a mistake apparent from the record where the error is obvious, does not require material outside the assessment record, and raises no debatable legal question. Rectification under section 35 may therefore withdraw an excess rebate wrongly allowed in the assessment. A challenge based on comparison with a materially different provision in an earlier Finance Act does not establish invalidity or render the error debatable. The rectification of the excess super-tax rebate was valid. en-us Wed, 15 Dec 1971 00:00:00 +0530 Sat, 09 May 2009 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8645 Failure to apply the relevant Finance Act provisions governing super-tax rebate constitutes a mistake apparent from the record where the error is obvious, does not require material outside the assessment record, and raises no debatable legal question. Rectification under section 35 may therefore withdraw an excess rebate wrongly allowed in the assessment. A challenge based on comparison with a materially different provision in an earlier Finance Act does not establish invalidity or render the error debatable. The rectification of the excess super-tax rebate was valid. Case-Laws Income Tax Wed, 15 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8645