https://www.taxtmi.com/caselaws?id=397173 Quantified dividend distribution tax and interest may form part of an assessment order even when computed on a separate sheet and approved later by the Assessing Officer, allowing the resulting demand to be challenged in appeal. Failure to consider binding Supreme Court precedent on the scope of assessment orders and the right to challenge quantified demand constitutes a mistake apparent from the record. Rectification may therefore be invoked to correct an earlier dismissal and restore the matter for verification of the taxpayer's claim and consequential relief where warranted. en-us Mon, 01 Jun 2020 00:00:00 +0530 Mon, 05 Oct 2020 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397173 Quantified dividend distribution tax and interest may form part of an assessment order even when computed on a separate sheet and approved later by the Assessing Officer, allowing the resulting demand to be challenged in appeal. Failure to consider binding Supreme Court precedent on the scope of assessment orders and the right to challenge quantified demand constitutes a mistake apparent from the record. Rectification may therefore be invoked to correct an earlier dismissal and restore the matter for verification of the taxpayer's claim and consequential relief where warranted. Case-Laws Income Tax Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397173