2023 (12) TMI 220

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....REV7/2021-22/1036720835 (1) dated 03.11.2021 in the revision application filed by the petitioner under Section 264 of the Income Tax Act. 2. Writ Petition No.27653 of 2021 has been filed challenging the order of rejection of rectification application, dated 09.11.2021 passed by the second respondent vide his proceedings in No.ITBA/REC/S/154- 1/2021-22/1036788903 (I), filed by the petitioner. 3. The issue in the present two writ petitions are pertaining to the Assessment Year 2017 - 18. 4. According to the learned Senior Counsel appearing for the petitioner, the assessee/petitioner had rental income to an extent of Rs. 1,38,00,000/-. He has shown the said rental income in his returns under two heads, i.e. one under the heading "Busi....

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....powered to rectify even the Income Tax Returns, if anything is wrongly filed by the petitioner. In this regard, he would refer to a judgment dated 09.09.2002 passed by the Division Bench of this Court in the case of Annamallais Agencies v. Commissioner of Income Tax reported in MANU/TN/2650/2002, wherein it has been held as follows - 10. The record for this purpose does not merely mean the assessment order. The return, the things which accompanied the return are also part of the record and if there has been omission on the part of the Assessing Officer to take note of the contents of that record, while making his order, the mistake in the assessment can be regarded as apparent. 8. On the other hand, the learned Senior Standing C....

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....sel for the petitioner would go to show that in the event, if the Assessing Officer has not taken anything into consideration which are mentioned in the returns, in such cases, the rectification can be carried out. It is not that in the returns, if something is wrongly mentioned, the Assessing Officer can make correction and pass orders. 13. In the above circumstances, this court is of the view that the Assessing Officer is justified in rejecting the rectification application and also the revision petition which requires no interference. 14. Now the issue is that the assessee / petitioner has committed an error in filing the returns and by virtue of the said error, the assessee has shown the income under two heads and thereby his inco....