https://www.taxtmi.com/caselaws?id=23860 The High Court upheld the Tribunal's decision, affirming the appealability of orders passed under section 35(8) of the Wealth-tax Act. It confirmed the correctness of the original order by the Appellate Assistant Commissioner regarding the inclusion of interest and additional compensation in the assessments. The Court held that rectification of errors is not an independent exercise but part of the appellate jurisdiction, emphasizing that there was no mistake apparent on the records. The decision favored the Revenue and ruled against the assessee on both issues. en-us Tue, 08 Aug 1989 00:00:00 +0530 Thu, 14 Jan 2010 18:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23860 The High Court upheld the Tribunal's decision, affirming the appealability of orders passed under section 35(8) of the Wealth-tax Act. It confirmed the correctness of the original order by the Appellate Assistant Commissioner regarding the inclusion of interest and additional compensation in the assessments. The Court held that rectification of errors is not an independent exercise but part of the appellate jurisdiction, emphasizing that there was no mistake apparent on the records. The decision favored the Revenue and ruled against the assessee on both issues. Case-Laws Wealth-tax Tue, 08 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23860