https://www.taxtmi.com/caselaws?id=25774 Saving provisions may permit rectification under the Income-tax Act, 1961 of an assessment originally completed under the Indian Income-tax Act, 1922; on that point, the later rectification provision was treated as available. However, a rectification that enhances assessment or reduces refund is invalid unless the assessee receives notice of the precise mistake proposed to be amended and a reasonable opportunity of hearing. Where the proposed amendment concerned withdrawal of rebate and no notice covered any other alleged error, the broader rectification was unsustainable. en-us Thu, 10 Jul 1986 00:00:00 +0530 Sat, 30 Jan 2010 17:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25774 Saving provisions may permit rectification under the Income-tax Act, 1961 of an assessment originally completed under the Indian Income-tax Act, 1922; on that point, the later rectification provision was treated as available. However, a rectification that enhances assessment or reduces refund is invalid unless the assessee receives notice of the precise mistake proposed to be amended and a reasonable opportunity of hearing. Where the proposed amendment concerned withdrawal of rebate and no notice covered any other alleged error, the broader rectification was unsustainable. Case-Laws Income Tax Thu, 10 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25774