In the instant case, scrutiny assessment was made u/s 143(3) and the order was passed. The income so assessed was exactly the same as the income returned in the income tax by the assesse.
However, the relief u/s 90 was not provided and as such a demand equal to the tax credit claimed u/s 90 was raised.
Is it proper to file a rectification petition u/s 154 or appeal should be preferred.
It is pertinent to mention that no detail was provided for the tax credit to the AO as it is not asked for, although all the details were available with the assesse.
Pls advise
CAclubindia
