that assuming without admitting the same, the could be due to human error and is curable. The petitioners are restricting themselves to the Board Meeting
would include loss or destruction on account of even avoidable human error.
25. There, therefore, being no logical rational for giving any differential treatment
mistake made by the Chartered Accountant
can be treated as human error, therefore the same cannot be held to be the
concealment of income
assessee had raised the claims and the said mistake was a
human error which has crept into while making the computation.
The Ld. AR also
that calibre and expertise of assessee have
little to do with inadvertent error. In that case the assessee-firm engaged in
providing multi-disciplinary management ... 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
computation statement for the purpose of Income Tax. This is a human error committed by
the Auditor of the Company on which the assessee
about itself. It says
(i)
The
chance of me making an error is 0.005% as compared to 1.2% by my ancestors.
(ii)
I am
capable ... read with help of Meter Reading
Instrument. This eliminates human errors
in recording the transfer of data.
(vi)
I
display any of the following problems
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
explained that the difference had arisen on account of human error because the balance was wrongly taken as per books on 19th
answers from the witnesses that were left by oversight or by human error and such laches or mistakes committed by inadvertence, during the conduct ... answers from the witnesses that were left by oversight or by human error and such laches or mistakes committed by inadvertence, during the conduct
