https://www.taxtmi.com/caselaws?id=39276 While giving effect to an appellate order under section 31(4) of the Indian Income-tax Act, 1922, the Income-tax Officer could not reduce the rebate originally granted by treating the original computation as inconsistent with the Finance Act, 1958. Entitlement to the rebate rate was not an issue before the Appellate Assistant Commissioner, and the matter was not a mere mechanical recomputation. Once the assessment had merged in the appellate order, the rebate could not be reopened under the guise of consequential implementation, and the issue also fell outside rectification under section 35. The reduction of rebate was therefore beyond the officer's power. en-us Fri, 15 Mar 1974 00:00:00 +0530 Thu, 15 Apr 2010 11:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39276 While giving effect to an appellate order under section 31(4) of the Indian Income-tax Act, 1922, the Income-tax Officer could not reduce the rebate originally granted by treating the original computation as inconsistent with the Finance Act, 1958. Entitlement to the rebate rate was not an issue before the Appellate Assistant Commissioner, and the matter was not a mere mechanical recomputation. Once the assessment had merged in the appellate order, the rebate could not be reopened under the guise of consequential implementation, and the issue also fell outside rectification under section 35. The reduction of rebate was therefore beyond the officer's power. Case-Laws Income Tax Fri, 15 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39276