https://www.taxtmi.com/caselaws?id=15177 A resident but not ordinarily resident assessee could not claim a concessional wealth-tax rebate reserved for a non-resident individual who is not an Indian citizen. Grant of that concession on the basis of a non-resident status was an obvious and patent error, not a debatable issue of law, and was therefore a mistake apparent from the record. The Wealth-tax Officer was entitled to invoke the rectification power under section 35 and withdraw the concession. en-us Thu, 17 Feb 2000 00:00:00 +0530 Mon, 03 Aug 2009 15:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15177 A resident but not ordinarily resident assessee could not claim a concessional wealth-tax rebate reserved for a non-resident individual who is not an Indian citizen. Grant of that concession on the basis of a non-resident status was an obvious and patent error, not a debatable issue of law, and was therefore a mistake apparent from the record. The Wealth-tax Officer was entitled to invoke the rectification power under section 35 and withdraw the concession. Case-Laws Wealth-tax Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15177