CPC must rectify mistake apparent from records despite non-filing of revised Return

Markand Induprasad Bhatt Vs DCIT (ITAT Ahmedabad)

However, we note that the power of rectification u/s 154 of the Act can be exercised only if there is a mistake apparent from the record which is one of the pre-condition meaning thereby the mistake should be apparent, obvious from the record. In other words, in order to attract the power to rectify the mistake u/s 154, it is not sufficient that there is merely a mistake in the order sought to be rectified.

The mistake could be rectified if

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