https://www.taxtmi.com/caselaws?id=21900 The High Court of BOMBAY held that the Income-tax Officer's revision of the total income to comply with the Tribunal's order did not constitute rectification of a mistake. The Court ruled in favor of the Revenue, stating that the revision after the 4-year period was lawful and not a rectification order. The Income-tax Officer was not required to repeat the earlier mistake of not reducing the rebate in the revised assessment. The Court emphasized that the tax calculation based on the Tribunal's order was correctly done, and the revision was deemed valid. en-us Thu, 25 Apr 1991 00:00:00 +0530 Fri, 04 Dec 2009 10:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21900 The High Court of BOMBAY held that the Income-tax Officer's revision of the total income to comply with the Tribunal's order did not constitute rectification of a mistake. The Court ruled in favor of the Revenue, stating that the revision after the 4-year period was lawful and not a rectification order. The Income-tax Officer was not required to repeat the earlier mistake of not reducing the rebate in the revised assessment. The Court emphasized that the tax calculation based on the Tribunal's order was correctly done, and the revision was deemed valid. Case-Laws Income Tax Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21900