Addition due to tax Auditor’s Reporting Error needs re-verification: ITAT Allahabad

SPS Automobile Vs ITO (ITAT Allahabad) Addition on account of inadvertent error in reporting by tax auditor needs re-verification: ITAT Allahabad ITAT Allahabad held that on account of inadvertent error in reporting by the tax auditor in form 3 CD this addition has been made while framing the assessment order u/s 143(1) by CPC, Bangalore, which is system oriented. Thus, matter remanded back to the file of AO. Facts- The assessee is a partnership firm engaged in the business of automobile dealership (purchase and sale of tractors). Regular return has been filed along with uploaded copies of aud...