Rectification of apparent return error allowed where inconsistent loss figures in the electronic return justified correction of processing.

An inconsistency in the electronic return, where business loss was shown in multiple places but one column mistakenly reflected nil, was treated as an incorrect claim apparent from the return. On that basis, the omission fell within rectification under section 154 and justified correction of the processing made under section 143(1). The refusal to regard the error as rectifiable was found incorrect, and the assessee was entitled to have the return processed with the mistake corrected.

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Issues: Whether the assessee's return contained a mistake apparent from the record so as to permit rectification under section 154 of the Income-tax Act, 1961, and consequential correction of the processing made under section 143(1) of the Income-tax Act, 1961.

Analysis: The loss from business was shown consistently in multiple parts of the electronic return, while one column reflected nil by mistake. That inconsistency brought the case within the scope of an incorrect claim apparent from the return under section 143(1), and the error was therefore rectifiable. The refusal to treat the omission as a rectifiable mistake was held to be incorrect.

Conclusion: The assessee was held entitled to rectification, and the authorities were directed to correct the processing order and accept the rectification application.

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