https://www.taxtmi.com/caselaws?id=40110 Section 61 of the Estate Duty Act permits rectification only where a manifest mistake apparent from the record is shown. Where the heirs had accepted the principal accountable person's return, the assessment was completed on that basis, the duty had been paid, and the assessment had long attained finality, rectification could not be used to reopen the basis of liability or the computation. A belated challenge rooted in a family dispute and not in any patent record error fell outside the scope of rectification, so the application was not maintainable and the assessment remained undisturbed. en-us Fri, 12 May 1989 00:00:00 +0530 Wed, 23 Jul 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40110 Section 61 of the Estate Duty Act permits rectification only where a manifest mistake apparent from the record is shown. Where the heirs had accepted the principal accountable person's return, the assessment was completed on that basis, the duty had been paid, and the assessment had long attained finality, rectification could not be used to reopen the basis of liability or the computation. A belated challenge rooted in a family dispute and not in any patent record error fell outside the scope of rectification, so the application was not maintainable and the assessment remained undisturbed. Case-Laws Indian Laws Fri, 12 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40110