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Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai
Case Law Details
- Case Name
- Goutam Chand Sandeep Pagariya Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Goutam Chand Sandeep Pagariya Vs ITO (ITAT Chennai)
Additions U/s 69C & 68 deleted – Clerical error in Form-3CD & wrong classification of trade creditor; ex-parte CIT(A) order set aside – ITAT Chennai
In Goutam Chand Sandeep Pagariya vs ITO (A.Y. 2018-19), the AO made multiple additions including ₹1.23 crore u/s 69C based on Form-3CD entries showing payments to JP Jewellery and ₹1.32 crore u/s 68 treating alleged increase in unsecured loans as unexplained. The CIT(A) dismissed the appeal ex-parte.
The ITAT found that the Form-3CD entry was a clerical error by t...
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