https://www.taxtmi.com/caselaws?id=297536 A surtax assessment dependent on the corresponding income-tax assessment may be rectified when the income-tax order is later set aside or reduced, because the altered tax position removes the basis on which the surtax computation was made. The income-tax assessment forms part of the record for surtax purposes, so correcting the surtax order to reflect the revised income-tax liability is a valid rectification and not an impermissible reopening without a mistake apparent from the record. The four-year limitation under section 13 is measured with reference to the order actually amended, so a later rectification of the amended surtax order is not time-barred when it corrects the earlier rectified order. en-us Wed, 20 Nov 1996 00:00:00 +0530 Thu, 09 Sep 2021 10:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297536 A surtax assessment dependent on the corresponding income-tax assessment may be rectified when the income-tax order is later set aside or reduced, because the altered tax position removes the basis on which the surtax computation was made. The income-tax assessment forms part of the record for surtax purposes, so correcting the surtax order to reflect the revised income-tax liability is a valid rectification and not an impermissible reopening without a mistake apparent from the record. The four-year limitation under section 13 is measured with reference to the order actually amended, so a later rectification of the amended surtax order is not time-barred when it corrects the earlier rectified order. Case-Laws Income Tax Wed, 20 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297536