Revision of return u/s 139(5) is not required when undisputed apparent mistake is there in ROI

Brief of the case:  ITAT Ahmedabad held in ACIT Vs Amrapali Capital & Financial services Ltd that if the assessee had by mistake wrongly computed its computation of income because of unawareness of the law and he had not revised it return within the time mentioned u/s 139(5) and just had given a letter for correction of the mistake during his assessment proceedings to the AO then the same would be acceptable by the AO irrespective of the fact that the assessee had not revised his return u/s 139(5). Moreover the mistake which the assessee had committed should also be considered by the AO a...