https://www.taxtmi.com/caselaws?id=289003 Rectificatory power under Section 35 requires a subsisting assessment order; once the original assessment was superseded by reassessment under Section 34 and the reassessment was later modified in appeal, the original order no longer existed for rectification. The court held that the Income Tax Officer lacked jurisdiction to rectify a non-existent order, so the rectification proceedings were invalid. en-us Fri, 09 Aug 1963 00:00:00 +0530 Thu, 09 Jul 2020 15:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289003 Rectificatory power under Section 35 requires a subsisting assessment order; once the original assessment was superseded by reassessment under Section 34 and the reassessment was later modified in appeal, the original order no longer existed for rectification. The court held that the Income Tax Officer lacked jurisdiction to rectify a non-existent order, so the rectification proceedings were invalid. Case-Laws Income Tax Fri, 09 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289003