ITR forms are highly complicated & lacks interlinking & auto-correction

Salem Erode Investments Ltd Vs ACIT (ITAT Kolkata) The brief facts of the case are that the return of the assessee was processed u/s 143(1) of the Act assessing the total income of the assessee under normal provisions of the Act at Rs.50,82,030/-. However, the income under MAT provisions u/s 115JB was assessed at Rs.60,02,583/-. Thereafter, the assessee moved a rectification application u/s 154 of the Act to the Assessing Officer stating therein that in the online ITR form, the assessee by mistake has not deducted the long-term capital gains of Rs.5706523/- from the total income of the assesse...