https://www.taxtmi.com/caselaws?id=27732 Rectification under section 61 of the Estate Duty Act is permissible only where there is a mistake apparent from the record. The original estate duty assessment had been made after the accountable person filed the balance-sheet, explained the returned value, and the assessing authority examined the relevant income-tax and wealth-tax records before accepting the declared figure. The later enhancement was therefore not based on any apparent mistake, but on a reassessment of the same material and a mere change of opinion. The invocation of section 61 was accordingly held unjustified, and the rectification order was cancelled. en-us Tue, 25 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 16:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27732 Rectification under section 61 of the Estate Duty Act is permissible only where there is a mistake apparent from the record. The original estate duty assessment had been made after the accountable person filed the balance-sheet, explained the returned value, and the assessing authority examined the relevant income-tax and wealth-tax records before accepting the declared figure. The later enhancement was therefore not based on any apparent mistake, but on a reassessment of the same material and a mere change of opinion. The invocation of section 61 was accordingly held unjustified, and the rectification order was cancelled. Case-Laws Income Tax Tue, 25 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27732