https://www.taxtmi.com/caselaws?id=37050 The Court held that the Commissioner erred in not granting relief for over-assessment due to under-totalling of purchases by Rs. 20,000, as it fell within his power to correct such mistakes under section 264(1) of the Income-tax Act, 1961. The Court found no restriction in the Act preventing relief in cases of over-assessment, whether detected post-assessment or not. Consequently, the Rule was made absolute, with the respondent ordered to pay costs to the petitioner. en-us Thu, 19 Jul 1979 00:00:00 +0530 Fri, 26 Mar 2010 11:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37050 The Court held that the Commissioner erred in not granting relief for over-assessment due to under-totalling of purchases by Rs. 20,000, as it fell within his power to correct such mistakes under section 264(1) of the Income-tax Act, 1961. The Court found no restriction in the Act preventing relief in cases of over-assessment, whether detected post-assessment or not. Consequently, the Rule was made absolute, with the respondent ordered to pay costs to the petitioner. Case-Laws Income Tax Thu, 19 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37050