A clerical mistake in Form 3CD cannot lead to addition without hearing assessee

Deepak Kumar Vs CPC (ITAT Kolkata) One Mistake in 3CD = ₹41 Lakh Tax? ITAT Says: “Not So Fast… Hear the Assessee First!”- A clerical mistake in Form 3CD cannot lead to addition without hearing the assessee– substance prevails over form, & justice requires a fresh examination on merits Assessee was a civil contractor operating under the proprietorship of Shivshakti Constructions & had filed his return of income at ₹9.59 lakh for A.Y. 2017-18. However, the CPC, Bengaluru processed the return u/s 143(1) & made huge adjustments based solely on the figures reported in Fo...