Amendment of return and segregated Form F allowed, subject to outcome of pending Supreme Court appeals.

The Delhi High Court dealt with a request to amend a return for Assessment Year 2017-18 and to issue segregated Form F after an inadvertent error in the original return. It noted that similar rectification requests had been considered in other matters and, because related civil appeals were pending before the Supreme Court, granted the amendment instead of leaving the petition unresolved. The relief was made subject to the outcome of those pending appeals, and the respondent was directed to act accordingly.

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Issues: Whether the petitioners were entitled to amendment of their return for Assessment Year 2017-18 and consequent issuance of segregated Form F.

Analysis: The petition challenged the rejection of the application for rectification of Form F. The Court noted that the petitioner sought correction of an inadvertent error in the return for the relevant period and that similar matters had been considered by the Court in other cases. In view of the pending civil appeals before the Supreme Court, the Court found it appropriate not to keep the petition pending and to grant the requested amendment, while making the relief subject to the outcome of the pending appeals.

Conclusion: The petitioners were entitled to the amendment sought in the return for Assessment Year 2017-18, and the respondent was directed accordingly.

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