Mistake apparent from the record covers ignoring a revised return filed before assessment, warranting rectification and reassessment.

Non-consideration of a revised return filed before completion of assessment was held to be a mistake apparent from the record. The rectification provision was treated as wide enough to cover not only obvious errors of law but also patent factual mistakes evident on the face of the record. Because the revised return had become the operative return, an assessment based only on the original return was an obvious error. The rejection of rectification was set aside, and the matter was sent back for fresh consideration of the revised return and reassessment in accordance with law.

---

---

Issues: Whether non-consideration of a revised return already filed before completion of assessment constituted a mistake apparent from the records so as to be rectifiable under the rectification provision.

Analysis: The rectification provision empowers the assessing authority to correct mistakes apparent from the records, and the mistake is not confined to a mistake of law. A mistake of fact, if apparent on the face of the record, is also amenable to rectification. Since the revised return had been filed before assessment, the operative return was the revised return alone. An assessment made on the basis of the original return in disregard of the revised return was an obvious and patent error requiring no elaborate investigation or argument.

Conclusion: The non-consideration of the revised return was a mistake apparent from the records and was rectifiable. The rejection of the rectification request was unsustainable and was set aside, with directions for fresh consideration of the revised return and a fresh assessment in accordance with law.

---