Error in Tax Return Due to Incorrect Remuneration Figure; No Opportunity Given u/s 143(1)(a) Proviso.

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....Rectification of mistake - On the face of inaccuracy in adopting the correct figure of remuneration from audited financial statement, an apparent mistake has been committed. In the absence of opportunity to the assessee contemplated in proviso to Section 143(1)(a) the difficulty has been compounded. The mistake could have been avoided while processing the return itself. - Matter restored back - AT....