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1 - 10 of 15 (0.25 seconds)The Code of Civil Procedure, 1908
The Income Tax Act, 1961
Section 18A in Income Tax Rules, 1962 [Entire Act]
Section 35 in Income Tax Rules, 1962 [Entire Act]
The Finance Act, 2018
Section 2 in The Gujarat Finance Act, 1932 [Entire Act]
M/S. Maharana Mills (Private) Ltd vs The Income-Tax Officer, Porbandar on 14 April, 1959
The learned Judges of the High Court seem to have fallen
into an error in equating the language and scope of s. 35 of
the Act with that of O. 47, r. 1, Civil Procedure Code. The
language of the two is different because according to s. 35
of the Act which provides for rectification of mistakes the
power is given to the various income-tax authorities within
four years from the date of any assessment passed by them to
rectify
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any mistake "apparent from the record" and in the Civil
Procedure Code the words are "an error apparent on the face
of the record" and the two provisions do not mean the same
thing. This court in Maharana Mills (Private) Ltd. v.
Income-tax Officer, Porbandar (1) has laid down the scope of
s. 35 at p. 358 in the following words:-