There must be any sectin or rule under income tax which enable the ITO to accept plan paper application.We can take steps only which income tax section allows.
It is Just an option column in ITR I.e, yes/no. By mistake the assessee entered yes. Just for this reason we no need to revise return? and ITO also has a chance to accept it
Airthmetic calculations or simple mistake which is clearly shown are rectified through application us 154. This is clerical mistake acc to our point of view, other hand Assessing officer will look this for opportunity of tax.