Rectification u/s 154 - There was material on record to support ...

Case Laws Income Tax

December 6, 2022

Rectification u/s 154 - There was material on record to support the claim of relief u/s 11 of the Act. It is not the case where the record in the form of Computation, being part of Return, did not contain any material to show there was claim of exemption. Thus acutully it cannot be said that a new or fresh claim was being raised without revising the return. - the primarily the mistake was one which was in the personal information of the assessee. Such a mistake is always rectifiable at any stage. - AT

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Rectification u/s 154 - There was material on record to support ...

Case Laws Income Tax

December 6, 2022

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