https://www.taxtmi.com/caselaws?id=49613 The Supreme Court dismissed the appeal, affirming the Income-tax Officer's jurisdiction under Section 35 to rectify mistakes apparent from the record. The appellant had a reasonable opportunity to be heard, and the recalculations were deemed valid. The court held that the remedy under Article 226 is discretionary and not available when an adequate remedy exists under ordinary law. Consequently, the appeal was dismissed with costs. en-us Tue, 14 Apr 1959 00:00:00 +0530 Thu, 04 Sep 2014 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49613 The Supreme Court dismissed the appeal, affirming the Income-tax Officer's jurisdiction under Section 35 to rectify mistakes apparent from the record. The appellant had a reasonable opportunity to be heard, and the recalculations were deemed valid. The court held that the remedy under Article 226 is discretionary and not available when an adequate remedy exists under ordinary law. Consequently, the appeal was dismissed with costs. Case-Laws Income Tax Tue, 14 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49613