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Typographical error should be rectified via rectification application u/s 154
Case Law Details
- Case Name
- Manjush Kumar Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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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/- was wrongly added to exempt income. Although capital account of M/s JjrS projects was provided t...
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