https://www.taxtmi.com/caselaws?id=9021 Rectification of an estate duty assessment was upheld where the earlier deduction for the deceased's income-tax and excess profits tax liability no longer matched the actual liability subsisting at death. After the tax dues were settled for a reduced amount and the recovery certificate withdrawn, the prior deduction was treated as an ascertainable error in the factual basis of the assessment and capable of correction under the rectification power. The accountable person also failed to establish denial of hearing, because notice was served on authorised representatives who had appeared earlier and sought time to reply. The revised assessment was therefore sustained. en-us Fri, 15 Dec 1972 00:00:00 +0530 Thu, 18 Jun 2009 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9021 Rectification of an estate duty assessment was upheld where the earlier deduction for the deceased's income-tax and excess profits tax liability no longer matched the actual liability subsisting at death. After the tax dues were settled for a reduced amount and the recovery certificate withdrawn, the prior deduction was treated as an ascertainable error in the factual basis of the assessment and capable of correction under the rectification power. The accountable person also failed to establish denial of hearing, because notice was served on authorised representatives who had appeared earlier and sought time to reply. The revised assessment was therefore sustained. Case-Laws Income Tax Fri, 15 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9021