ITAT deletes Addition which were based on mere Typographical Error in Form 3CD

Palanisamy Senthilkumar Vs ITO (ITAT Chennai) In the case of Palanisamy Senthilkumar Vs ITO, the dispute revolved around an addition to the assessee’s income based on alleged unexplained expenditure related to payments made to contractors. The issue arose during the assessment year 2018-19, and the matter was brought before the Commissioner of Income Tax (Appeals) after the assessment was framed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-tax Officer, National e-Assessment Centre, Delhi. The primary contention of the appellant was the imposition of an addit...