https://www.taxtmi.com/caselaws?id=57002 An appeal was treated as maintainable against a rectification order under the Estate Duty Act where the order enhanced the estate duty liability and created an additional demand. On rectification, the majority held that correction was permissible because the original error was apparent from the record, including a mistaken assumption that the legal position had already been settled on the basis of an incorrect report. The majority also treated the binding jurisdictional precedent as controlling and held that inclusion of the lineal descendants' share was not a debatable issue for rectification purposes. A dissenting view considered the issue debatable and the rectification invalid. en-us Thu, 29 Mar 2001 00:00:00 +0530 Tue, 07 Dec 2010 17:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57002 An appeal was treated as maintainable against a rectification order under the Estate Duty Act where the order enhanced the estate duty liability and created an additional demand. On rectification, the majority held that correction was permissible because the original error was apparent from the record, including a mistaken assumption that the legal position had already been settled on the basis of an incorrect report. The majority also treated the binding jurisdictional precedent as controlling and held that inclusion of the lineal descendants' share was not a debatable issue for rectification purposes. A dissenting view considered the issue debatable and the rectification invalid. Case-Laws Income Tax Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57002