genuine mistakes. The client code
modifications permit brokers to rectify human errors when a
client inadvertently provides a wrong code or when or a
wrong
made a computation error in its return of income. Apart from the fact
that the assessee did not notice the error, it was not even ... total income. This can only be
described as a human error which we are all prone to make. The caliber
and expertise of the assessee
order on the
ground that this mistake in format is typographical human error
which shall not render the reopening process invalid and same is
curable ... mentioned in the reason and Format is a
typographical human error which is curable under section 292B of
the I.T. Act, 1961. This issue
claimed that it was not a inadvertent mistake but the error
incurred by the A.O. Therefore, it is evident that it was a well ... Thus no penalty can be levied for a bona fide/inadvertent /human
error.
Further Hon'ble by M.P. High Court
name and code do
not suggest that it was a clerical punching error rather it is suggesting
that the loss was taken by the assessee ... during
the marketing hours and therefore there is high possibility of human
errors due to extremely high volume of orders which are placed on
screens
name and code do not suggest
that it was a clerical punching error rather it is suggesting that the loss was taken ... during the marketing hours and therefore there is high possibility of human errors due to
extremely high volume of orders which are placed on screens
total income. This can only be described
as a human error which we are all prone to make. The calibre and
expertise of the Assessee ... total income. This can only be described as a human error which
we are all prone to make. The calibre and expertise of the assessee
3843 /Del/2010
ITA No. 4241/Del/2010
due to human errors or lack of advice forthcoming as regards the closure
of the accounts ... inter branch accounts should get squared up on consolidation. Due to
human error of accounting or lack of proper advise from different
branches, the amounts
genuine mistakes. The client code modifications permit brokers to
rectify human errors when a client inadvertently provides a wrong code or when a wrong
code ... genuine mistakes. The client code modifications permit brokers to
rectify human errors when a client inadvertently provides a wrong code or when a wrong
code
figure should have been
Rs. 151.33 crores. It was submitted that the error was caused
due to inclusion of Rs. 15.75 crores from arrear demand ... Financial Statement which appears to be erroneous due
to some unnoticed human error. Further, as there exists
provision for correction of such error