https://www.taxtmi.com/caselaws?id=39989 A retrospective amendment to the Kerala Agricultural Income-tax Act can make an earlier assessment inconsistent with the amended law and create a mistake apparent from the record. In that situation, the rectification machinery under section 36 may be used to correct the assessment, and the power is not confined to reassessment under section 35. The statutory distinction between escaped income and apparent error remains relevant, but a retrospective change may justify correction by rectification where the error is manifest when the order is read with the amended provision. en-us Fri, 17 Sep 1971 00:00:00 +0530 Thu, 07 Aug 2014 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39989 A retrospective amendment to the Kerala Agricultural Income-tax Act can make an earlier assessment inconsistent with the amended law and create a mistake apparent from the record. In that situation, the rectification machinery under section 36 may be used to correct the assessment, and the power is not confined to reassessment under section 35. The statutory distinction between escaped income and apparent error remains relevant, but a retrospective change may justify correction by rectification where the error is manifest when the order is read with the amended provision. Case-Laws Income Tax Fri, 17 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39989