ITAT quashes rectification order & demand; Says assessee seems to be a victim of official apathy

Kkalpana Plastick Ltd Vs ITO (ITAT Kolkata) After hearing the rival contentions of the ld. representatives of the parties and going through the record, we are of the view that in this case, the assessee seems to be a victim of official apathy. The facts of the file reveal beyond doubt that the assessee filed its correct return of income and opted for 10% tax on long-term capital gains without indexation. However, due to some technical glitch, the Code mentioned in the form was selected as 21 instead of 22. However, the rate of tax mentioned in the form remained @10%. These facts, itself, show ...