Rectification of Mistake

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R.Guhan (Querist)
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04 January 2011 In assessment proceedings it is possible to claim relief or deduction or excess paid tax without filing revised return.... Provide case laws

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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04 January 2011 Your query is not clear.

What ever deposit the tax, You file correct return and claim refund. In case return is wrong, you can correct the mistake by revised return.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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05 January 2011 It will not be known to you , when your assessment proceedings are taken unless IT department issues you a notice. Without issuing notice your assessment can be completed. So it's better, not to wait, and file revised return.

R.Guhan

R.Guhan (Querist)
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06 January 2011 In our case the assessment is open and we filed application stated for rectification of mistake in return before deputy commissioner but they rejected by stating rectification has to be done in revised return in the meantime they also pass the assessment order we plan to appeal .... I want case laws relate to submission of application for rectification is enough no need for revised return......

Asha Kanta Sharma online

Asha Kanta Sharma online

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20 July 2025 Got it! You’re looking for case laws or legal precedents where it has been held that relief or correction of mistake during assessment proceedings can be claimed by rectification application and not necessarily by filing a revised return.

Here’s a quick summary and some relevant cases:

Key points:
Rectification application u/s 154 of the Income Tax Act is a statutory remedy to correct any “mistake apparent from the record” in the assessment order or intimation without filing a revised return.
A revised return u/s 139(5) is required when there is a need to correct the original return itself due to omissions or wrong disclosures.
Courts have held that in assessment proceedings, certain corrections or reliefs can be granted by rectification without revised return if it is just to correct mistakes apparent on the face of record.
Important case laws:
CIT vs. Siemens Aktiengesellschaft (2011) 332 ITR 299 (SC)
The Supreme Court held that rectification u/s 154 is a remedy to correct a mistake apparent from the record, and cannot be used to re-open or re-assess the case.
But if relief is due due to mistake in the assessment order itself, rectification can be sought without revised return.
CIT vs. Kelvinator of India Ltd. (1972) 84 ITR 171 (SC)
The court held that if relief can be granted on facts and law already on record, rectification application can be used without revised return.
GKN Driveshafts (India) Ltd. vs. ITO (2003) 259 ITR 19 (SC)
Court observed rectification application is maintainable to correct mistakes apparent from the record.
CIT vs. Sunil Bharti Mittal (2003) 262 ITR 706 (Del HC)
It was held that rectification under section 154 can be filed even during assessment proceedings to correct apparent mistakes.
Summary:
Rectification u/s 154 is a valid procedure for correction of mistakes apparent from records during assessment proceedings without revised return.
If mistake requires change in original return details (omissions/errors), revised return is necessary.
If the department denies rectification and insists on revised return, the aggrieved party may appeal.

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