https://www.taxtmi.com/caselaws?id=276406 A rectification under section 35 of the Income-tax Act, 1922 requires a real and effective opportunity to show cause, and proceedings made after a stalled objection process may be vulnerable for breach of natural justice. The note also explains that a mistaken description in the assessment record can amount to a mistake apparent from the record, bringing the matter within section 35(1), and that sections 34 and 35 are not mutually exclusive remedies. It further stresses that the same share income cannot be subjected to two inconsistent assessments without disturbing the firm's assessment or following the statutory apportionment scheme for an unregistered firm. en-us Thu, 09 Feb 1961 00:00:00 +0530 Sat, 10 Nov 2018 10:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276406 A rectification under section 35 of the Income-tax Act, 1922 requires a real and effective opportunity to show cause, and proceedings made after a stalled objection process may be vulnerable for breach of natural justice. The note also explains that a mistaken description in the assessment record can amount to a mistake apparent from the record, bringing the matter within section 35(1), and that sections 34 and 35 are not mutually exclusive remedies. It further stresses that the same share income cannot be subjected to two inconsistent assessments without disturbing the firm's assessment or following the statutory apportionment scheme for an unregistered firm. Case-Laws Income Tax Thu, 09 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276406