https://www.taxtmi.com/caselaws?id=49473 The court held that the Income-tax Officer lacked jurisdiction under Section 35(5) to rectify the assessment of a partner of a firm due to an error revealed before April 1, 1952. The appeals were dismissed with costs, emphasizing that Section 35(5) did not have retrospective effect beyond what was expressly granted by the legislature. en-us Wed, 24 Jan 1962 00:00:00 +0530 Thu, 28 Aug 2014 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49473 The court held that the Income-tax Officer lacked jurisdiction under Section 35(5) to rectify the assessment of a partner of a firm due to an error revealed before April 1, 1952. The appeals were dismissed with costs, emphasizing that Section 35(5) did not have retrospective effect beyond what was expressly granted by the legislature. Case-Laws Income Tax Wed, 24 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49473