19 July 2009
If a return has been filed u/s 139(1) or u/s 142(1) the AO can process the return in the following manner only u/s 143(1)(a). The total income/loss shall be computed after making adjustments viz., 1)any arithmetical error in the return, or 2)any incorrect claim,if such incorrect claim is apparent from any information in the return.
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