https://www.taxtmi.com/caselaws?id=58110 An appeal against a rectification order under the Estate Duty Act was held maintainable because the appellate authority had also decided the matter on merits, so the technical objection to competence failed. The jewellery valuation was treated as rectifiable as a mistake apparent from the record where the disclosure showed gross and net weight entries but omitted the corresponding grams figure for the item in question. The omission was viewed as typographical, and the net weight was directed to be adopted for valuation, resulting in revision of the assessment in favour of the assessee. en-us Wed, 16 Jul 1980 00:00:00 +0530 Fri, 17 Dec 2010 13:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58110 An appeal against a rectification order under the Estate Duty Act was held maintainable because the appellate authority had also decided the matter on merits, so the technical objection to competence failed. The jewellery valuation was treated as rectifiable as a mistake apparent from the record where the disclosure showed gross and net weight entries but omitted the corresponding grams figure for the item in question. The omission was viewed as typographical, and the net weight was directed to be adopted for valuation, resulting in revision of the assessment in favour of the assessee. Case-Laws Income Tax Wed, 16 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58110