Typographical error in Tax Audit Report: ITAT remits matter back to NFAC

Atulbhai Ravjibhai Patel Vs DCIT (ITAT Ahmedabad) Regarding the issue raised with respect to the excess disallowance of Rs.14,16,000/- be deleted as it is attributed due to arithmetic error, the assessee by way of his submission submitted that there was a typographical error in reporting the details of the employees’ contribution to PF in the Tax Audit Report for September 2017. It is also submitted that instead of the actual amount paid of Rs.1,57,315/-, an amount of Rs.15,73,315/- (number ‘3’ was typed twice) was reported. The Tax Auditor duly corrected the said error by filing the rev...