Wealth-tax and gift-tax assessments-Mistakes apparent from record--Whether can be treated as such on the basis of decisions of Supreme Court-Clarification regarding

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..... lar - Circulars - Income Tax - Wealth-tax and gift-tax assessments-Mistakes apparent from record--Whether can be treated as such on the basis of decisions of Supreme Court-Clarification regarding .....

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..... ubsequent interpretation of law by the Supreme Court would constitute a "mistake apparent from the record" and rectificatory action under section 35/154 of the Income-tax Act, 1922/1961, would be in o .....

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