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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.
ITR
Rectifying a calculation error in a best judgment order
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Provisions
Sec 154, Income-tax Act 1961 (now Sec 287); Sec 246A, Income-tax Act 1961 (now Sec 357)
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.
Close
- Separate computational errors from disputed additions.
- File a rectification with the officer for errors.
- File an appeal for disputed additions within 30 days.
- Respond to the demand citing both.
- Track both to closure.
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