https://www.taxtmi.com/caselaws?id=20382 Rectification under section 36 of the Agricultural Income-tax Act is limited to mistakes apparent from the record and cannot be used to change an assessee's status from a registered firm to an unregistered firm. The renewal of registration under rule 6 was already in force, the firm's genuineness and partners' shares were undisputed, and the only defect alleged concerned the signature on the renewal application. Treating that defect as an apparent mistake would amount to a change of opinion rather than valid rectification. The High Court therefore held that the officer had no jurisdiction to alter the registration status on that basis. en-us Wed, 23 Feb 1994 00:00:00 +0530 Fri, 13 Nov 2009 15:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20382 Rectification under section 36 of the Agricultural Income-tax Act is limited to mistakes apparent from the record and cannot be used to change an assessee's status from a registered firm to an unregistered firm. The renewal of registration under rule 6 was already in force, the firm's genuineness and partners' shares were undisputed, and the only defect alleged concerned the signature on the renewal application. Treating that defect as an apparent mistake would amount to a change of opinion rather than valid rectification. The High Court therefore held that the officer had no jurisdiction to alter the registration status on that basis. Case-Laws Income Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20382