Wrong information by mistake in itr4 ay 2014-15

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.

Under what section Assessing officer will accept this? In Income tax Every activity is done under section and rule.

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.