Re: Request of rectification

For Assessment Year 2020-21 ( FY 2019-20), I have filed ITR. Under section 80ccd(2) I have put wrong details i.e. instead of Rs. 190000 put Rs. 135000. Can I file request for rectification under 154(1)?

The assesee can file  an application for rectification of mistake . It is the duty of the Assessing Officer to rectify the mistake and grant the relief as per the law . Article. 265 of the Constitution of India states  that “No tax shall be levied or collected except by authority of law“. The collection of tax has to be also within the frame work of law. The Circular No. 14 (XL-35), dt. 11/04/1955, also states that a duty is cast upon the Assessing Officer  to assist and aid the assessee in the matter of taxation. Assessing Officers  are supposed to advise the assessee and guide them and not  take advantage of any error or mistake committed by the assessee or of their ignorance. The function of the Assessing officer  is to administer the statute with solicitude for public exchequer with an inbuilt idea of fairness to taxpayers.   In CIT v. Shelly Products (2003) 261 ITR 367 (SC)  (382 ) the court held that , “If the assessee has by mistake or inadvertence or on account of ignorance, included in his income any amount which is exempted from payment of Income-tax or is not income within the contemplation of law, he may like wise bring this to the notice of the assessing authority, which if satisfied, may grant him relief and refund the tax paid in excess  if any“.

In CIT v. K.N.Oil Industaries ( 1983 ) 142 ITR 13 (MP) (HC) ,the court held that if it was apparent from the record that the assessee was entitle to a particular relief , the relief should be granted , though the relief was not claimed in the original assessment proceeidngs .

---