Rectification application u/s 154 for typographical/ technical mistake acceptable

Poorvanchal Vikas Foundation Vs ITO (ITAT Varanasi) Held that rectification application u/s 154, after ROI being processed u/s 143(1)(a), for any typographical/ technical mistake reflected higher income than real income should be accepted by AO to verify the correctness of the total income of assessee Facts- The assessee submitted that at the time of filing of return of income for those two assessment years, the assessee declared the income at Rs. 26,477/- and Rs. 27,792/-, respectively. However, for the reasons not known to the assessee, this amount has been taken by the computer as well as b...