https://www.taxtmi.com/caselaws?id=39537 Rectification under section 61 of the Estate Duty Act, 1953 is limited to mistakes apparent from the record; where the valuation issue had already been considered in the assessment and appellate orders, a later rectification that merely changed that conclusion was without jurisdiction. An enhancing rectification is also invalid unless the accountable person is first given a reasonable opportunity of being heard. On these facts, the rectification order was quashed and the estate duty demand had to remain governed by the earlier appellate order. en-us Thu, 15 May 1975 00:00:00 +0530 Sat, 17 Apr 2010 11:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39537 Rectification under section 61 of the Estate Duty Act, 1953 is limited to mistakes apparent from the record; where the valuation issue had already been considered in the assessment and appellate orders, a later rectification that merely changed that conclusion was without jurisdiction. An enhancing rectification is also invalid unless the accountable person is first given a reasonable opportunity of being heard. On these facts, the rectification order was quashed and the estate duty demand had to remain governed by the earlier appellate order. Case-Laws Income Tax Thu, 15 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39537