Limited scope of summary assessment prevents gross profit additions outside prima facie adjustments, enabling rectification for apparent mistake.

Section 143(1) permits only limited prima facie adjustments, such as arithmetical corrections and clearly inadmissible claims. An addition based on low gross profit and absence of quantitative details falls outside that confined scope and is treated as a mistake apparent from the record. On that basis, the text states that rectification under section 154 is available where a summary assessment includes an impermissible addition. The commentary concludes that such orders may be modified through rectification because the adjustment exceeds the statutory limits of summary processing.

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Issues: Whether, in an assessment made under section 143(1) of the Income-tax Act, 1961, an addition based on low gross profit and lack of quantitative details could validly be made, and whether the resulting order contained a mistake apparent from the record justifying rectification under section 154 of the Income-tax Act, 1961.

Analysis: Section 143(1) permits only specified prima facie adjustments, namely arithmetical corrections, admissible reliefs not claimed, inadmissible claims, and certain carry-forward effects. An addition made on the basis of low gross profit and absence of quantitative details does not fall within those limited adjustments. Such an addition therefore exceeds the scope of section 143(1) and constitutes an apparent legal mistake capable of rectification.

Conclusion: The addition made in the summary assessment was impermissible, and the assessee was entitled to rectification under section 154.

Final Conclusion: The impugned orders were modified and the rectification application was allowed, resulting in success for the assessee.

Ratio Decidendi: A summary assessment under section 143(1) can be confined only to the specific prima facie adjustments authorised by the statute, and any addition outside that limited scope is a mistake apparent from the record amenable to rectification under section 154.

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