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 inc

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