This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Clerical Error Can’t Inflate Tax-ITAT Orders Rectification of Double STCG Addition
Case Law Details
- Case Name
- Sarita Vijaykumar Gupta Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-2015
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Sarita Vijaykumar Gupta Vs ITO (ITAT Mumbai)
Clerical Error Can’t Inflate Tax-ITAT Orders Rectification of Double STCG Addition
The case involved a clear computational error where the AO had double-counted Short-Term Capital Gains (STCG), resulting in inflated income and demand. Additionally, deduction u/s 80C was denied despite supporting documents.
The CIT(A) dismissed the appeal in limine due to delay (332 days) without examining merits.
The ITAT held:
Delay was bona fide and not intentional, hence condoned
CIT(A) erred in not admitting the appeal despite reasonable caus...
Author Info
