CPC making adjustment u/s 143(1)(a) without giving opportunity despite availability of correct position was a mistake of apparent nature -…
Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable under Section 154 In the instant…
Income wrongly declared in ITR by mistake cannot be taxed because assessee has not earned it. There is no provision…
Document pertaining to earlier year also constitutes record and if the same is over-looked, it amounts to a mistake apparent…