https://www.taxtmi.com/forum/issue?id=110451 Rectification under section 154 is concerned with mistakes apparent on the record; the issue is whether it can correct an assessee's own filing error. Here, an amended return claiming a TDS rebate wrongly showed profit, prompting a demand. The correct procedural remedy is appellate review, where the Appellate Authority may admit additional evidence not furnished to the Assessing Officer to establish the omitted TDS credit. en-us Sat, 04 Jun 2016 10:30:33 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110451 Rectification under section 154 is concerned with mistakes apparent on the record; the issue is whether it can correct an assessee's own filing error. Here, an amended return claiming a TDS rebate wrongly showed profit, prompting a demand. The correct procedural remedy is appellate review, where the Appellate Authority may admit additional evidence not furnished to the Assessing Officer to establish the omitted TDS credit. Discussion-Forum Income Tax Sat, 04 Jun 2016 10:30:33 +0530 https://www.taxtmi.com/forum/issue?id=110451