https://www.taxtmi.com/caselaws?id=37023 Rectification under rule 8 of the Tax Credit Certificate (Corporation Tax) Scheme, 1966 was held invalid because the alleged error was not a mistake apparent from the record. The inclusion of cellophane within the relevant industrial entry was a debatable interpretive question, and a contested construction cannot be corrected through rectification. As the entry was sufficiently doubtful and the issue was not self-evident on the face of the record, the court found no jurisdiction to invoke the rectification power against the assessee. The impugned proceedings were quashed in favour of the assessee. en-us Sat, 04 Aug 1979 00:00:00 +0530 Fri, 26 Mar 2010 10:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37023 Rectification under rule 8 of the Tax Credit Certificate (Corporation Tax) Scheme, 1966 was held invalid because the alleged error was not a mistake apparent from the record. The inclusion of cellophane within the relevant industrial entry was a debatable interpretive question, and a contested construction cannot be corrected through rectification. As the entry was sufficiently doubtful and the issue was not self-evident on the face of the record, the court found no jurisdiction to invoke the rectification power against the assessee. The impugned proceedings were quashed in favour of the assessee. Case-Laws Income Tax Sat, 04 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37023