Held, dismissing the writ petition, that the 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 were a number of expenses shown in the profit and loss account and it required a process of deduction, as to the expenses claimed, to conclude that those were in fact to be declared as “other expenses” wherein, there was specific indication that the assessee should specify the nature and amount. Hence, it could not be said that even if it were a bona fide mistake, there could be a rectification made under section 154. In such circumstances neither could the order under section 154 be assailed nor could rejection of a revision be made, from that order under section 154.(AY.2016-17)

 [The court observed that the assessee could file an appeal or revision from the intimation under section 143(1), the delay in filing which would be condoned on the compelling circumstances of the assessee having pursued his remedy, but under a different provision against a different order.]