Rectification application for order section 143(3)

Can Application for rectification u/s 154 be filed for order u/s 143(3) of the Act

Replies (2)

No. Not possible as per  judgment of the Hon ble Supreme Court in Commissioner of Income Tax v. Gujarat Electricity Board (2003 ITR (Vol.260) 84)

what is the recourse available if there is an error apparent from records in tax calculation (no addition.)

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