https://www.taxtmi.com/caselaws?id=788186 Rectification of an income tax intimation withdrawing an earlier allowed deduction under the law was held improper where no material showed a mistake apparent on the face of the record and no reasons, notice or opportunity to be heard were given; the applicable principle requires that rectification must correct a demonstrable clerical or arithmetic error and cannot be used to change an admitted claim by fresh assessment without due process, and therefore the withdrawal was set aside and the deduction directed to be allowed as per the original intimation. en-us Thu, 05 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788186 Rectification of an income tax intimation withdrawing an earlier allowed deduction under the law was held improper where no material showed a mistake apparent on the face of the record and no reasons, notice or opportunity to be heard were given; the applicable principle requires that rectification must correct a demonstrable clerical or arithmetic error and cannot be used to change an admitted claim by fresh assessment without due process, and therefore the withdrawal was set aside and the deduction directed to be allowed as per the original intimation. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788186