https://www.taxtmi.com/caselaws?id=397173 Quantification of dividend distribution tax and interest may form part of an assessment order even when worked out on a separate sheet, so the resulting demand can be challenged in appeal. The article also states that failure to consider binding Supreme Court precedent on this point constitutes a mistake apparent from the record, justifying rectification. On that basis, the earlier dismissal was rectified and the matter was remitted for verification of the assessee's claim and consequential relief if correct. 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 Quantification of dividend distribution tax and interest may form part of an assessment order even when worked out on a separate sheet, so the resulting demand can be challenged in appeal. The article also states that failure to consider binding Supreme Court precedent on this point constitutes a mistake apparent from the record, justifying rectification. On that basis, the earlier dismissal was rectified and the matter was remitted for verification of the assessee's claim and consequential relief if correct. Case-Laws Income Tax Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397173