Held that computation of income under section 154 of the Act by the Central Processing Centre was clearly a patent mistake and the assessee’s rectification application ought to have been entertained and allowed. The order passed by the Central Processing Centre being in gross violation of the principles of natural justice it was not sustainable in law. That section 115BBDA of the Act levies special rate of tax only on dividend income earned from domestic companies if exceeding Rs. 10 lakhs. The assessee had claimed to have earned dividend income from mutual fund which was exempt under section 10(35) of the Act. The assessee had clearly demonstrated the inapplicability of section 115BBDA of the Act to the facts of her case. In the light thereof, the Commissioner (Appeals) order upholding the rejection of her application seeking rectification to this effect was untenable more particularly since, the Commissioner (Appeals) had not dealt with the contention of the assessee before upholding the order of Central Processing Centre. That the Central Processing Centre was to allow the rectification application of the assessee and delete the adjustment made to her income to the income  taxed at the rate of 10 per cent.(AY.2018-19)