Additions cannot be deleted for a rectifiable mistake in one line of order

HIGH COURT OF JHARKHAND Commissioner of Income-tax versus International Auto Ltd. T.A. NO. 54 OF 2011 SEPTEMBER 7, 2012 JUDGMENT 1. Heard learned counsel for the parties at length. 2. The following questions of laws are involved in this appeal : (i) “Whether on the facts and in the circumstances of the case the learned ITAT has erred by holding that the AO has not made the impugned additions under the regular provisions of the Act whereas the records show to the contrary thereby making the said finding perverse?” (ii) “Whether on the facts and in the circum...