Revisionary application can be filed under sce. 264 even against sec. 143(1) intimation

IT : Where Assessing Officer processed under section 143(1) return of income filed by assessee and issued intimation accepting returned income and subsequently assessee having noticed two mistakes in above return filed a revision petition under section 264 before Commissioner seeking revision of order/intimation of Assessing Officer in relation to two mistakes, revision petition was maintainable before Commissioner