Rectification of mistake - While filing the returns, the ...

Case Laws Income Tax

January 4, 2024

Rectification of mistake - While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income - it is the duty of the officer, who scrutinize the records, to bring the said error to the knowledge of the petitioner and rectify the same without any inconvenience to the petitioner. However, the officer, who scrutinized the records, had not applied his mind either while scrutinizing the income of the petitioner or his rectification application. - AO directed to rectify the mistake - HC

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Rectification of mistake - While filing the returns, the ...

Case Laws Income Tax

January 4, 2024

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