Expressions “Erroneous”, “Erroneous assessment” and “Erroneous judgment” - Definition / Legal Terminology - Income Tax

Expressions Erroneous , Erroneous assessment and Erroneous judgment In Black's Law Dictionary- erroneous means involving error; deviating from the law . Erroneous assessment refers to an assessment that deviates from the law and is, therefore, invalid, and is defect that is jurisdictional in its nature, and does not refer to the judgment of the Assessing Officer in fixing the amount of valuation of the property. Similarly, erroneous judgment means one rendered according to course and practice of court, but contrary to law, upon mistaken view of law, or upon erroneous application of legal principles . [CIT VERSUS GABRIEL INDIA LIMITED- 1993 (4) TMI 55 - BOMBAY HIGH COURT]