https://www.taxtmi.com/caselaws?id=437980 Omission to claim exempt salary allowances in the original return is treated as the assessee's own omission and not a mistake apparent from the record, so rectification is not available on that basis. The processing adjustment was regarded as permissible under the applicable return-processing provisions, and the rectification request was rejected. At the same time, the assessee's exemption claim under section 10 was not foreclosed on merits; it was restored for fresh examination with supporting evidence and verification by the assessing authority. The document therefore notes denial of rectification, but remand of the exemption issue for factual scrutiny and lawful reconsideration. en-us Thu, 11 May 2023 00:00:00 +0530 Wed, 17 May 2023 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437980 Omission to claim exempt salary allowances in the original return is treated as the assessee's own omission and not a mistake apparent from the record, so rectification is not available on that basis. The processing adjustment was regarded as permissible under the applicable return-processing provisions, and the rectification request was rejected. At the same time, the assessee's exemption claim under section 10 was not foreclosed on merits; it was restored for fresh examination with supporting evidence and verification by the assessing authority. The document therefore notes denial of rectification, but remand of the exemption issue for factual scrutiny and lawful reconsideration. Case-Laws Income Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437980