https://www.taxtmi.com/caselaws?id=285929 Where partners expressly agreed in their returns and assessment orders that the firm's final assessment record be treated as part of their individual records, a mistake as to partners' shares revealed on that incorporated record can be rectified as a mistake apparent from the assessee's record under section 35(1); the revising officer thus had jurisdiction to amend the individual assessments within the statutory period. Section 35(5) does not apply to assessments made before April 1, 1952, and the petitioners' agreement and conduct precluded relief under constitutional remedy. en-us Wed, 04 Dec 1957 00:00:00 +0530 Mon, 03 Feb 2020 16:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285929 Where partners expressly agreed in their returns and assessment orders that the firm's final assessment record be treated as part of their individual records, a mistake as to partners' shares revealed on that incorporated record can be rectified as a mistake apparent from the assessee's record under section 35(1); the revising officer thus had jurisdiction to amend the individual assessments within the statutory period. Section 35(5) does not apply to assessments made before April 1, 1952, and the petitioners' agreement and conduct precluded relief under constitutional remedy. Case-Laws Income Tax Wed, 04 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285929