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 retur

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