Mistake Apparent From The Record

Mistake apparent from the record, s. 35(1) of the Act refers not only to the order of assessment but it comprises all proceedings on which the assessment order is based and the Income-tax Officer is entitled for the purpose of exercising his jurisdiction under s. 35 to look into the whole evidence and the law applicable to ascertain whether there was an error, Maharana Mills (P) Ltd. v. Income Tax Officer, AIR 1959 SC 881 (886): (1959) Supp 2 SCR 547. [Income-tax Act, 1922, s. 35 (1)]