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Case Law Details

Case Name : SPS Automobile Vs ITO (ITAT Allahabad)
Related Assessment Year : 2021-22
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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 b

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