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2024 (1) TMI 167 - MADRAS HIGH COURTRectification of mistake - While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income - HELD THAT:- In the present case, it appears that there is a mistake of mentioning the total income. The petitioner had erroneously mentioned his total income as a sum of Rs. 26,10,560/- instead of Rs. 2,61,056/-. However, it seems that the tax liability was calculated and paid by the petitioner only by taking the income as Rs. 2,61,056/-. Hence, it is only an apparent error on the face of the record and it is not that the petitioner had suppressed the material facts. This Court is of the view that it is the duty of the officer, who scrutinize the records, to bring the said error to the knowledge of the petitioner and rectify the same without any inconvenience to the petitioner. However, the officer, who scrutinized the records, had not applied his mind either while scrutinizing the income of the petitioner or his rectification application. Period of limitation - As in the present case, initially a rectification application was filed in the year 2013 and any such subsequent applications are only a reminder/continuation/representation of the original application for rectification filed in the year 2013. Thus, this Court directs the respondent to dispose of the representation filed by the petitioner in the year 2013, if it is available, otherwise, they shall dispose of the rectification application dated 14.09.2022 and 30.08.2023, which are filed in continuation as reminder of the aforesaid representation filed in the year 2013. Accordingly, respondent is directed to rectify the mistakes committed by the petitioner by taking into consideration of the application filed by the petitioner in the manner stated above and re-assess the income of the petitioner within a period of 4 weeks from the date of receipt of copy of this order.
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