Supreme Court · 1996 INSC 735 · Decided 15 July 1996
M/S. Poothundu Plantations PVT. LTD. v. Agricultural Income Tax Officer, Chittoor, Kerala State and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 735 · [1996] SUPP. 3 S.C.R. 567
- Case number
- CIVIL APPEAL No. 9168/1996
- Decided
- 15 July 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24, 12
Headnote
Kerala Agiicultural Income Tax Act 1950/lndian Income-tax Ace; 1922 A B c Ss. 12, 36/s.24-Rectificatio11 of mistake-Held, only an apparent en-or of fact or law ca11 be rectified-Mistake pwp01ted to have occwred by construing the words of a section, cannot nonnally, be a rectifiable en·or contrmy to the meaning given by Supreme Cowt is an en-or apparent on the record-Section 12 of Kera/a Act and S. 24 of Central Act are not identi~al and the judginent of Supreme Court D inte1preting s. 24 of Central Act cannot be applied straightaway to inte1pret s. 12 of Kera/a Act. Tbe
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