https://www.taxtmi.com/caselaws?id=289860 The petition contested denial of relief for alleged succession in 1947 and sought rectification under the Travancore Income Tax Act section permitting correction of mistakes apparent on the record. The court found documentary and affidavit evidence insufficient to establish succession in 1947 and noted the assessment record expressly indicated succession from 1-1-1948; therefore the factual basis for 1947 succession was not on the record and the omission to grant relief could not be characterised as a mistake apparent. Outcome: rectification under the statutory provision denied and the petition dismissed. 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 The petition contested denial of relief for alleged succession in 1947 and sought rectification under the Travancore Income Tax Act section permitting correction of mistakes apparent on the record. The court found documentary and affidavit evidence insufficient to establish succession in 1947 and noted the assessment record expressly indicated succession from 1-1-1948; therefore the factual basis for 1947 succession was not on the record and the omission to grant relief could not be characterised as a mistake apparent. Outcome: rectification under the statutory provision denied and the petition dismissed. Case-Laws Income Tax Tue, 15 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289860