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ITAT Delhi deletes addition for Difference in Opening & Closing Stock Due to Mistake
Case Law Details
- Case Name
- ITO Vs Roshan Lal Sharma (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Roshan Lal Sharma (ITAT Delhi)
Introduction: In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Delhi addressed the case of ITO vs. Roshan Lal Sharma, pertaining to Assessment Years (AY) 2011-12 and 2012-13. The central issue involved a significant disallowance and addition made by the Assessing Officer, contested by the taxpayer and eventually decided by the Commissioner of Income Tax (Appeals) (CIT(A)). The ITAT upheld the CIT(A)’s decision, emphasizing a clerical error in the taxpayer’s Income Tax Return (ITR).
Background: Roshan Lal Sharma, an individual engage...
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