income or furnish inaccurate particulars and that can be
described as human error and referred to page-45 of the paper book
and prayed ... that it was a
mistake, which can be prescribed as an human error, but does not
mean that the assessee is guilty of either furnishing
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
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 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
loss canno t be disallowed. The
Assessing Officer applied the theory of human probabilities and
relied on the decision of the Hon'ble Supreme ... Authority, upheld this
order of the Assessing Officer. He held that human error cannot
occur on all occasions. He observed that the derivative
transactions took
loss cannot be disallowed. The
Assessing Officer applied the theory of human probabilities and relied on the decision of
the Hon'ble Supreme Court ... Authority, upheld this order of the Assessing
Officer. He held that human error cannot occur on all occasions. He observed that the
derivative transactions took
submitted that the client
codes were modified due to the typographical human errors and these
changes were made online during the trading hours which were ... submitted
that the client codes were modified due to the typographical human errors
whereas the ASSBPL submitted that changes were carried out in the client
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
