https://www.taxtmi.com/caselaws?id=193707 Rectification under section 35 is permissible only when the very mistake identified by the authority is apparent from the record. Here, the officer had consciously applied the relevant provisions to dividend income and proceeded on the basis that grossing up and consequential relief were attracted. The later rectification was justified as an arithmetical mistake, but no such mistake was shown; the real objection was a different legal contention that the grossing-up provisions were inapplicable. A rectification jurisdiction cannot rest on a ground different from the one recorded as the apparent error, so the order was without jurisdiction and liable to be quashed. en-us Fri, 20 Feb 1959 00:00:00 +0530 Wed, 16 Aug 2017 17:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193707 Rectification under section 35 is permissible only when the very mistake identified by the authority is apparent from the record. Here, the officer had consciously applied the relevant provisions to dividend income and proceeded on the basis that grossing up and consequential relief were attracted. The later rectification was justified as an arithmetical mistake, but no such mistake was shown; the real objection was a different legal contention that the grossing-up provisions were inapplicable. A rectification jurisdiction cannot rest on a ground different from the one recorded as the apparent error, so the order was without jurisdiction and liable to be quashed. Case-Laws Income Tax Fri, 20 Feb 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193707