https://www.taxtmi.com/caselaws?id=289860 Rectification under Section 48 of the Travancore Income Tax Act, 1121 was unavailable because the alleged error was not apparent from the assessment record. The claim for exemption under Section 35(4) depended on proving that succession to the business occurred in 1947, but the materials were conflicting and did not establish that date with certainty. Because the succession date was a disputed factual issue outside the face of the record, the omission to grant relief was not a patent mistake capable of rectification. The assessment order and the refusal to rectify it were sustained. en-us Tue, 15 Jan 1957 00:00:00 +0530 Wed, 26 Aug 2020 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289860 Rectification under Section 48 of the Travancore Income Tax Act, 1121 was unavailable because the alleged error was not apparent from the assessment record. The claim for exemption under Section 35(4) depended on proving that succession to the business occurred in 1947, but the materials were conflicting and did not establish that date with certainty. Because the succession date was a disputed factual issue outside the face of the record, the omission to grant relief was not a patent mistake capable of rectification. The assessment order and the refusal to rectify it were sustained. Case-Laws Income Tax Tue, 15 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289860