Apparent and obvious mistakes in return rectifiable by filing a rectification application u/s 154

Dinumatiben Damjibhai Shilu Vs ITO (ITAT Rajkot)

ITAT Rajkot held that apparent and obvious mistakes in the return can be rectified by filing an application under section 154 of the Income Tax Act. Accordingly, rejection of such application is unjustified.

Facts- An intimation was made u/s 143(1) of the Act on the assessee for the impugned return filed, raising a tax demand of Rs.8,77,664/- denying grant of relief under section 89(1) of the Act. Interest under sections 234

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