https://www.taxtmi.com/highlights?id=66946 Rectification u/s 154 - There was material on record to support the claim of relief u/s 11 of the Act. It is not the case where the record in the form of Computation, being part of Return, did not contain any material to show there was claim of exemption. Thus acutully it cannot be said that a new or fresh claim was being raised without revising the return. - the primarily the mistake was one which was in the personal information of the assessee. Such a mistake is always rectifiable at any stage. - AT en-us Tue, 06 Dec 2022 21:00:28 +0530 Tue, 06 Dec 2022 21:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66946 Rectification u/s 154 - There was material on record to support the claim of relief u/s 11 of the Act. It is not the case where the record in the form of Computation, being part of Return, did not contain any material to show there was claim of exemption. Thus acutully it cannot be said that a new or fresh claim was being raised without revising the return. - the primarily the mistake was one which was in the personal information of the assessee. Such a mistake is always rectifiable at any stage. - AT Highlights Income Tax Tue, 06 Dec 2022 21:00:28 +0530 https://www.taxtmi.com/highlights?id=66946