https://www.taxtmi.com/caselaws?id=20180 A subsequent binding judicial declaration that the adoption was valid and the trust was void could be relied on in rectification proceedings under the Estate Duty Act. Because the Supreme Court decision destroyed the legal foundation on which the property had been treated as trust property, the error was treated as a mistake of law apparent from the record rather than a mere change of opinion or escaped assessment. The Tribunal was therefore not justified in refusing rectification, and the earlier assessment could be corrected on the basis that the trust was void from inception. en-us Wed, 30 Jun 1993 00:00:00 +0530 Thu, 12 Nov 2009 12:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20180 A subsequent binding judicial declaration that the adoption was valid and the trust was void could be relied on in rectification proceedings under the Estate Duty Act. Because the Supreme Court decision destroyed the legal foundation on which the property had been treated as trust property, the error was treated as a mistake of law apparent from the record rather than a mere change of opinion or escaped assessment. The Tribunal was therefore not justified in refusing rectification, and the earlier assessment could be corrected on the basis that the trust was void from inception. Case-Laws Income Tax Wed, 30 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20180