https://www.taxtmi.com/caselaws?id=466686 Rectification under Section 154 is unavailable where the alleged error in an income-tax return is not apparent on the face of the record but requires analysis or deduction; such errors cannot be corrected by simple rectification. However, the Commissioner may, under revisional jurisdiction, enquire and correct bona fide mistakes not amenable to Section 154 rectification to secure substantial justice. An intimation under Section 143(1) is appealable and a revised return is not available after such an intimation; the assessee may therefore seek relief by appeal against the intimation or by revision, with delay subject to possible condonation. en-us Wed, 13 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 20:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466686 Rectification under Section 154 is unavailable where the alleged error in an income-tax return is not apparent on the face of the record but requires analysis or deduction; such errors cannot be corrected by simple rectification. However, the Commissioner may, under revisional jurisdiction, enquire and correct bona fide mistakes not amenable to Section 154 rectification to secure substantial justice. An intimation under Section 143(1) is appealable and a revised return is not available after such an intimation; the assessee may therefore seek relief by appeal against the intimation or by revision, with delay subject to possible condonation. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466686