https://www.taxtmi.com/caselaws?id=798296 An omitted Section 80C deduction cannot be obtained through rectification of an intimation where no deduction was claimed in the original return, because neither the Section 143(1) intimation nor the Section 154 rectification order contains a rectifiable error. Where supporting evidence of qualifying investment exists, the taxpayer may seek permission under Section 119(2)(b) to file a revised return and make the deduction claim in accordance with law. en-us Tue, 01 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798296 An omitted Section 80C deduction cannot be obtained through rectification of an intimation where no deduction was claimed in the original return, because neither the Section 143(1) intimation nor the Section 154 rectification order contains a rectifiable error. Where supporting evidence of qualifying investment exists, the taxpayer may seek permission under Section 119(2)(b) to file a revised return and make the deduction claim in accordance with law. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798296