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Dy. Commissioner of Income-tax, Jaipur Vs Smt. Sheena Mathur, Jaipur
19. The second condition required to be satisfied for filing a revised return is that the assessee discovers any omission or wrong statement in the return originally so filed by him, in that scenario, he can revise the return originally filed. In the instant case, the ld CIT(A) has returned a finding after examination of the return of income that the assessee has inadvertently put figures of AY 2014-15 in the return of AY 2011-12. The ld CIT (A) has further held that if the figure of income and payment of taxes does not match to figures duly recorded in assessee's books of a/c for the year, but matches with those of AY 2014-15, then in absence of any incriminating document and subsequent enquiry conducted by the AO, the details as mentioned in the return filed on 10.04.2015 is not relevant for the AY 2011-12. It was further held by him that assessee has also filed an affidavit stating the fact that correct income for the year should be taken at Rs. 30,64,640/- and assessee during the search operation carried out had not made any disclosure of income nor any incriminating material suggesting additional undisclosed income of Rs. 55,59,210/-. The ld CIT(A) has therefore rightly analysed the return of income, the underlying financial statements and has basically come to a conclusion that it is the real income which is reflective of the assessee's business activities which can be brought to tax and a return of income so filed is to disclose such income to the AO and the AO has to act on that. However, where there are apparent mistakes in the return so filed, the said mistakes which are apparent on the face of the records should not be ignored to the disadvantage of the assessee. The said findings of the ld CIT(A) remain uncontroverted before us and we see no reason but to accept the same. It is thus clearly a case of inadvertent human error and mistake on part of the assessee calling for filing of revised return.