Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income computation.

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....Revision of an income-tax intimation requires consideration of expenditure disclosed in the return when computing income; overlooking that material indicates non-application of mind. The revision order was quashed because it proceeded on an incomplete computation. Rejection of a rectification application must be reasoned and address the taxpayer's claim. As the rejection communication and original intimation neither considered disclosed expenditure nor gave reasons, both were quashed. Fresh rectification was directed to be reconsidered after examining the return.....