Rectification petition u/s 154 - Merely because assessee has ...
Taxpayer's Rectification Petition u/s 154 Accepted; Error in Tax Return Figures Corrected for Accuracy.
May 29, 2020
Case Laws Income Tax AT
Rectification petition u/s 154 - Merely because assessee has inserted some figures, which are not in coherence with the other figures in the income tax return, there is a mistake apparent from the record, which needs to be rectified. Thus, the lower authorities are not justified in rejecting the application under section 154.
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