Rectification Denied: No Apparent Mistake in Tax Return Accepted by Assessing Officer, Application u/s 154 Inadmissible.

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....Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as it is, therefore, there was no mistake apparent on record of the Revenue Department. Thus, the rectification application under Section 154 was not maintainable - AT....