Answer

1. F

   Facts

   Mistakes apparent from the record, such as TDS credit missing or a wrong tax calculation, can be fixed by a rectification request to the officer. Disputes on the income estimated need an appeal.

2. P

   Provisions and law

   • Sec 154, Income-tax Act 1961 (now Sec 287)A mistake apparent from the record can be rectified within four years from the end of the financial year of the order.
   • Sec 246A, Income-tax Act 1961 (now Sec 357)A best judgment assessment order can be appealed before the Commissioner (Appeals).
3. A

   Analysis

   If Form 26AS shows TDS of ₹48,000 and the order gave none, ask the officer to rectify; this alone may cut the demand sharply. You can file the rectification and the appeal side by side if the order also has disputed additions. Keep the appeal within 30 days even while waiting for the rectification.

4. C

   Conclusion

   1. 1Separate computational errors from disputed additions.
   2. 2File a rectification with the officer for errors.
   3. 3File an appeal for disputed additions within 30 days.
   4. 4Respond to the demand citing both.
   5. 5Track both to closure.

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