https://www.taxtmi.com/caselaws?id=35852 Section 35 of the Indian Income-tax Act, 1922 governs rectification of errors apparent on the record, while reassessment for escaped income under section 147(b) of the Income-tax Act, 1961 applies only when its separate statutory conditions are met. Their distinct purposes and triggers prevent an article 14 challenge based merely on the availability of both remedies. Rectification amends the assessment, with appellate recourse available against the amended assessment. Different limitation periods are valid where each runs from a date tied to its own statutory purpose and applies equally to all persons. en-us Mon, 23 Jun 1980 00:00:00 +0530 Wed, 17 Mar 2010 11:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35852 Section 35 of the Indian Income-tax Act, 1922 governs rectification of errors apparent on the record, while reassessment for escaped income under section 147(b) of the Income-tax Act, 1961 applies only when its separate statutory conditions are met. Their distinct purposes and triggers prevent an article 14 challenge based merely on the availability of both remedies. Rectification amends the assessment, with appellate recourse available against the amended assessment. Different limitation periods are valid where each runs from a date tied to its own statutory purpose and applies equally to all persons. Case-Laws Income Tax Mon, 23 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35852