Assessee had declared in the return, Rs. 10,08,359 as remuneration paid to the partners which would be exigible to tax in the hands of the partners. However, the remuneration paid to the partners as declared in the very same return came only to Rs. 3,54,000. There are a number of expenses shown under Annex. 3, P&L a/c and it requires a process of deduction, as to the expenses claimed, to come to the conclusion that those were in fact to be declared as ‘other expenses’, wherein, there is specific indication that the assessee should specify the nature and amount. Hence, it cannot be said that even if it is a bona fide mistake, there can be a rectification made under S. 154. In such circumstances neither the order under S. 154 can be assailed nor can the rejection of a revision, from that order under S.  154-In a revision against the intimation under S. 143(1), a due enquiry can be carried out, wherein the assessee would be able to point out the specific instances, of the expenses incurred and its nature, thus enabling exemption from payment of tax to that extent. Assessee is advised to file an appeal or revision from the intimation under S. 143(1), the delay in which would be condoned. (AY. 2016-17)