Dismissing the appeal the court held that  claim of deduction of interest under S.  43B , which was omitted by the assessee-company while filing the original returns could be adjudicated by the Assessing Officer only through a process of investigation. The payment of interest to IDBI was never disclosed by the assessee in the Income-tax returns. Unless the tax returns disclosed interest payments, it was impossible for the Assessing Officer to assist the assessee to rectify the alleged mistake of omission to claim deduction for interest payments under S.  43B . Hence, the omission claimed by the assessee would not fall under the category of a “mistake apparent from the record”. The deduction could not be granted under section 154 . The objects of S. 139(5) and S.  154 are different. In case of omission, the only remedy available is under S.139(5) by filing revised returns. ( AY.2003-04, 2004-05)