Any remedy for wrong assessment order 156 other than appeal

Hi All

Please share your remedies on wrong assessment order passed by ITO u/s 156 without any substance in her decision. I need any solution other than appeal which will not make accountability on ITO, It only set right wrong order. Why assessee should get penalise for ITO mistake 

Replies (2)

If it is apparent from record than move 154 otherwise 264

I agree..........and also first go for revision then in appeal...............also take experts view on it..thax

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