"This doesn't seem to be a concept applicable to individual return, Form 1040."
Not as directly, it seems, but it does exist nevertheless because the entire concept was invented by the Tax Court as part of the legal solution to the fact that Congress has never authorized amended tax returns.
See here for supporting references for how superceding returns are supported for Form 1040:
https://ttlc.intuit.com/community/after-you-file/discussion/re-superseded-return-didn-t-supersede/01...
