https://www.taxtmi.com/caselaws?id=193401 Rectification under the assessment law is confined to patent mistakes apparent from the record and does not permit re-argument on the merits; on the facts, the original assessment had proceeded under a misapprehension later clarified by subsequent rulings, so rectification was competent. Limitation was held to run from the actual making of the rectification-writing, signing and incorporation in the assessment record within the statutory period-and not from later communication to the assessee, so the rectification was in time. A short notice did not vitiate the order because the assessee was heard and no prejudice from want of fair opportunity was shown. en-us Tue, 08 Oct 1974 00:00:00 +0530 Thu, 27 Jul 2017 13:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193401 Rectification under the assessment law is confined to patent mistakes apparent from the record and does not permit re-argument on the merits; on the facts, the original assessment had proceeded under a misapprehension later clarified by subsequent rulings, so rectification was competent. Limitation was held to run from the actual making of the rectification-writing, signing and incorporation in the assessment record within the statutory period-and not from later communication to the assessee, so the rectification was in time. A short notice did not vitiate the order because the assessee was heard and no prejudice from want of fair opportunity was shown. Case-Laws VAT and Sales Tax Tue, 08 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193401