Income Tax Calculation Mistake u/s 115BBE of Income Tax Act can be Rectified only via Section 154, not Section 263: ITAT

The Income Tax Act allows rectification of income tax calculation mistakes under Section 115BBE only through Section 154, not Section 263. The ITAT clarified that errors in tax calculations related to undisclosed income should be corrected via the specific rectification process provided under Section 154. This decision clarifies the procedural limitations for rectifying mistakes, ensuring that taxpayers follow the correct legal process for amendments, and preventing misuse of broader revision powers under Section 263.