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One Extra “0”, One Massive Tax Demand – ITAT Pune Comes to the Rescue of an Army Jawan
Case Law Details
- Case Name
- Naveen Nath Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
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Naveen Nath Vs ITO (ITAT Pune)
The Pune ITAT granted relief to an Indian Army jawan whose income was wrongly assessed at ₹45.27 lakh merely because his tax consultant accidentally typed an extra “0” while filing the return. The assessee’s actual salary as per Form 16 and Form 26AS was only ₹4.67 lakh, but the return reflected salary income of ₹46.77 lakh due to a clear typographical error.
The Tribunal noted that even senior army officers were not drawing such salary during the relevant year and observed that the mistake was obvious from the records themselves. The...
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