https://www.taxtmi.com/caselaws?id=191950 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. en-us Tue, 16 Jun 2015 00:00:00 +0530 Fri, 05 May 2017 10:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191950 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. Case-Laws Income Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191950