ITAT Quashes Revision Order: Auditor’s Mistake in Tax Audit Report

Bharatbhai Dilipbhai Makwana Vs PCIT (ITAT Ahmedabad)

Introduction: In the case of Bharatbhai Dilipbhai Makwana Vs PCIT, the Income Tax Appellate Tribunal (ITAT) Ahmedabad was faced with a pivotal question: What happens when a tax auditor uses the wrong words in a tax audit report? Specifically, the debate centered around a terminology error regarding the purchase of granules.

Analysis: The appeal, filed by the assessee (Bharatbhai Makwana), stemmed from a

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