J.M. Bhatia, Appellate Assistant Commissioner Of Wealth Tax & Ors. vs J.M. Shah

Whether the Appellate Assistant Commissioner had power to rectify his predecessor's order under section 35 of the Wealth Tax Act when there was no error apparent on the face of the record because the applicability of the retrospective amendment to completed assessments was a debatable question --- Held: The appeal is allowed on the preliminary ground that the original assessment order had not attained finality as it remained liable to modification under section 35, making the debatable question moot.