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Rectification, powers of---Scope---Assesse assailed notices on the ground that income tax officer had no powers to rectify assessment order in original---Objection raised by authorities was that the petition under Art. 199 of the Constitution was not maintainable---Validity---Rectification jurisdiction was a very limited jurisdiction which could only be exercised for rectifying mistake apparent on the record or which was floating on the surface of the record---Such jurisdiction could not be assumed to set aside a well-reasoned order which was passed after due deliberation, application of mind and due consideration of relevant provisions of law and the applicable case-law---Notices in question were not legally justified therefore, objection of maintainability of Constitution petition was ov...
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