Typographical error should be rectified via rectification application u/s 154

Manjush Kumar Vs ACIT (ITAT Delhi)

ITAT Delhi held that typographical error is to be rectified by filing a rectification application under section 154 of the Income Tax Act and not by preferring an appeal.

Facts- The assessee preferred an appeal mainly that due to type error the exempt income declared in ITR was reported as Rs. 1,33,79,514 instead of actual exempt amount of 1,26,29,418/-. Capital account of M/s Jjrs Projects was provided to the Ld. AO where as capital introduction of Rs. 7,50,000/- wa

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