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The High Court in (2023] 459 ITR 369 (Bom) held that since section 264 uses the expression ”any order”, it would imply that the section does not limit the power to correct errors committed by the subordinate authorities but could even be exercised where errors are committed by the assessees. It would even cover situations where the assessee because of an error has not put forth a legitimate claim at the time of filing the return and the error is subsequently discovered and is raised for the first time in an application under section 264.

In this case the assessee included income in the original return but later having opted under income declaration scheme revised such return. As the revised return was late the return originally filed were processed which technically went against the assessee before Commissioner. 

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