https://www.taxtmi.com/caselaws?id=22315 Where the Tribunal found an undisputed mistake apparent from the record and held that the assessee's right to receive the amount was not debatable, the statutory power of rectification under section 35 of the Wealth-tax Act, 1957, was properly invoked. The finding of apparent mistake was not challenged, so the rectification proceedings were valid in law and the issue was decided against the assessee and in favour of the Revenue. en-us Thu, 07 Jun 1990 00:00:00 +0530 Wed, 09 Dec 2009 11:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22315 Where the Tribunal found an undisputed mistake apparent from the record and held that the assessee's right to receive the amount was not debatable, the statutory power of rectification under section 35 of the Wealth-tax Act, 1957, was properly invoked. The finding of apparent mistake was not challenged, so the rectification proceedings were valid in law and the issue was decided against the assessee and in favour of the Revenue. Case-Laws Wealth-tax Thu, 07 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22315