https://www.taxtmi.com/caselaws?id=776653 The ITAT Ahmedabad allowed the assessee's appeal, holding that the double addition of income tax provision in the revised return constituted a mistake apparent from the record, rectifiable under section 154. The AO was directed to exclude the erroneously added amount of Rs. 7,40,474 from taxable income and recompute the total income accordingly. The CIT(A) erred in rejecting the rectification on the ground that the mistake arose from the revised return and in directing the assessee to seek relief under section 119(2)(b), which was held inapplicable. The tribunal emphasized that the error was purely arithmetical, did not involve any debatable issue, and led to taxation of income not actually earned, warranting correction under section 154. Consequential relief, including refund and interest, was also to be granted as per the Act. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776653 The ITAT Ahmedabad allowed the assessee's appeal, holding that the double addition of income tax provision in the revised return constituted a mistake apparent from the record, rectifiable under section 154. The AO was directed to exclude the erroneously added amount of Rs. 7,40,474 from taxable income and recompute the total income accordingly. The CIT(A) erred in rejecting the rectification on the ground that the mistake arose from the revised return and in directing the assessee to seek relief under section 119(2)(b), which was held inapplicable. The tribunal emphasized that the error was purely arithmetical, did not involve any debatable issue, and led to taxation of income not actually earned, warranting correction under section 154. Consequential relief, including refund and interest, was also to be granted as per the Act. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776653