https://www.taxtmi.com/caselaws?id=21619 An appeal lay against a valuation-based order under the Estate Duty Act where the dispute concerned valuation of shares, because the statutory appeal right covered objections to the Controller's valuation and was not lost merely due to the order being framed as rectification. Rectification under section 61 was confined to obvious, patent mistakes on the face of the record and could not be used for a debatable issue requiring further reasoning, including whether the Wealth-tax Rules governed valuation. As no mistake apparent from the record was shown, the rectification was unsustainable and the matter was decided in favour of the accountable person. en-us Mon, 04 Mar 1991 00:00:00 +0530 Thu, 26 Nov 2009 10:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21619 An appeal lay against a valuation-based order under the Estate Duty Act where the dispute concerned valuation of shares, because the statutory appeal right covered objections to the Controller's valuation and was not lost merely due to the order being framed as rectification. Rectification under section 61 was confined to obvious, patent mistakes on the face of the record and could not be used for a debatable issue requiring further reasoning, including whether the Wealth-tax Rules governed valuation. As no mistake apparent from the record was shown, the rectification was unsustainable and the matter was decided in favour of the accountable person. Case-Laws Income Tax Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21619