Mistake in accepting returned income instead of substituting with assessed income is apparent error rectifiable u/s 154

Vijayaraghavan Lakshmi Vs ACIT (ITAT Hyderabad)

ITAT Hyderabad held that when there was an apparent mistake in the order of the AO in accepting the returned income instead of substituting the same with the assessed income there was an apparent error rectifiable under section 154 of the Income Tax Act.