Assessee mistakenly filled income details for assessment year 2014-15 in return of income for assessment year 2013-14.  Assessing Officer issued a demand based on return filed by the assessee.  The assessee filed his return of income for assessment year 2014-15 showing correct income. The   assessee made an application for revision. The Commissioner   rejected the application  stating that intimation under section 143(1) was not an order. On writ the Court held that  power conferred under section 264 is very wide and Commissioner is duty bound to apply his mind to application filed by assessee and pass such order. On the facts the assessee in his return of income had made mistake and, it was rather obvious that it was not a deliberate mistake or an attempt to gain some unfair advantage or to evade any tax, order passed under section 264, rectification order and intimation issued under section 143(1) is  set aside and matter is  remanded for denovo consideration. Referred, Vijay Gupta v. CIT (2016) 238 Taxman 505/ 396 ITR 643 (Delhi)(HC)  (AY. 2013-14)