On writ the Court held that the assessee having found such mistake has  rightly filed a corrected/revised return under S. 119(2) (b) as the time to file the revised return had already expired on 31st March, 2019. There was no impact on the corrected return on the taxable income of the assessee and it was only to facilitate the CPC to process the return so that the assessee is entitled to the refund, if any, so as to compute the taxable income of the assessee in accordance with law as provided under s. 143(1)(a). Revenue was directed to condone the delay in filing the revised return. (AY.2018-19)