https://www.taxtmi.com/caselaws?id=407082 Inconsistency between the original return and the return filed after the defect notice created an apparent mistake in the intimation, because the processing order applied a special tax rate even though the special-rate column showed nil income. The authority was required to examine whether the same income had been taxed twice, and the rectification request could not be rejected without a merits-based consideration, notwithstanding the assessee's negligent filing. The matter was therefore restored to the assessing authority to decide the rectification application on merits after giving the assessee an opportunity of hearing. en-us Tue, 27 Apr 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407082 Inconsistency between the original return and the return filed after the defect notice created an apparent mistake in the intimation, because the processing order applied a special tax rate even though the special-rate column showed nil income. The authority was required to examine whether the same income had been taxed twice, and the rectification request could not be rejected without a merits-based consideration, notwithstanding the assessee's negligent filing. The matter was therefore restored to the assessing authority to decide the rectification application on merits after giving the assessee an opportunity of hearing. Case-Laws Income Tax Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407082