POOTHUNDU PLANTATIONS PVT.LTD. vs AGRL.INCOME TAX OFFR.,

The Supreme Court addressed the interpretation of Section 36 of the Kerala Agricultural Income Tax Act regarding the rectification of mistakes apparent on the record. The Court held that only apparent errors of fact or law can be rectified, and if the error requires interpretation of the law, it is not rectifiable under Section 36. The Court concluded that the Assistant Appellate Commissioner's reliance on a Supreme Court decision to claim an error was not valid, as the interpretation of Section 12 of the Kerala Act is not identical to Section 24 of the Indian Income Tax Act, and thus the matter should be referred to a larger bench for clarity.