Rectification of mistake
This query is : Resolved
03 November 2008
My client is a practising company secretary. His case was taken up for scrutiny for the asst year:2007-08. The asst order u/s 143(1) shows an addition of income of Rs.19 lacs. n checking the tax calculation sheet it was seen that there has been a typing error in the return of income. The salaries sub section in the e-return shows particulars of salary of another client. The same is a pure typographical error. Infact nowhere in the P & L a/c or the computation has this income been shown.
Can this be sorted out by way of an application u/s 154. If so what evidence should be attached to prove that this income is not of this particular assessee? Please advise
Can this be sorted out by way of an application u/s 154. If so what evidence should be attached to prove that this income is not of this particular assessee? Please advise
03 November 2008
If it is error apparent from the records, yes he can apply for rectification. If it is a conscious addition he can not.
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