Case Law Details
Case Name : Ramya Tumkur Guruchannabasappa Vs ITO (ITAT Bangalore)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Bangalore
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Ramya Tumkur Guruchannabasappa Vs ITO (ITAT Bangalore)
Bangalore ITAT Deletes ₹10 Lakh Addition Caused by DRP’s Typographical Error- AO Cannot Sustain Addition Contrary to DRP’s Intent
The Bangalore ITAT held that the Assessing Officer wrongly retained an addition of ₹10 lakh due to a typographical error in the Dispute Resolution Panel’s (DRP) directions. The draft assessment order had made additions aggregating to ₹3,38,25,770 under section 69. Although the DRP intended to direct deletion of the entire addition, its order mistakenly mentioned ₹3,28,25,770 instead of ...
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