system of multi tier litigation intended to do away with a human error. The appellate
court may in a given case even though finds
Dr. P.S. Vetriselvam vs The Government Of Tamil Nadu on 29 January, 2021
Author
133A(1) is stated thus
it is clear that due to human error instead of 133A it was written as
131A in the statement
time
of passing the assessment order, that it is just a human
error and need not be construed strictly.
iv. On the argument that provisions
Optimist Electronics P.Ltd, New Delhi vs Ito, Ward-19(2), New Delhi on 31
rather it is a case of inaccurate claim due to inadvertent human error.
Therefore, he requested that penalty in dispute may be deleted in view
indicates that the Assessee
made a computation error in its return of income. There is also no
question of the Assessee furnishing any inaccurate particulars ... total
income. This can only be described as a human error which we are all
prone to make. The imposition of penalty on the Assessee
Social Action For Forest & Environment ... vs Union Of India Through Secretary ... on 7 December
hence undoubtedly, the task would be more
prone to some human errors. In view of the above, there are certain client code
modifications done
transactions were done, did not agree for such transaction due to human errors like, not listening correctly regarding buy or sale orders. (Our transactions