computation error in the original return of income
was bonafide human error.
(d) The learned Commissioner of Income Tax (Appeals) erred
in holding that addition ... human error and bonafide inadvertent error. Therefore,
Penalty under 271(1)(c) cannot be levied for a "bonafide /inadvertent/
human error. Reliance in this
working and hence the
mistake is essentially due to a bonafide human error. The
6
I.T.A. No.1878/Mum/2017
appellant further pointed ... lapse.
6.2.4 Since the mistake was a bonafide mistake due to
human error, therefore, appellant placed reliance on the
following cases in support
challan number 64 dated 24th June 2009) , but due to
human error entry was made in the stock register of 135 chaff
cutter machines ... 24th June 2009, which was a bonafide human
error and the same was later corrected by the assessee suo moto
after the conclusion of search
SEBI and Stock exchanges so as to take
care of the human error that occurs during the entry of client codes both by
the broker ... online system of
trading, which is likely to occur, being human error, during the normal course of
trading as the trading members are required
Barbara G. Kanki in Space Safety and Human
Performance , 2018 in Chapter _ Cognitive functions and
"human error" has defined that there are many ... definitions to
human error, though they all have common feature. He
further cites (Reason 1990) "Human error" means that
something has been done
from Delhi. He submits that it is bonafide human
error made by the applicant, there was no reason for
him to fill his experience ... note of that if an incorrect
entry is made due to human error,
there is no provision on the website
of the Commission allowing
correction
take place due to 03 causes viz. (i) technical defects, (ii) human
error & inadequacy/failure of support services. As regards the technical
defects ... placed in public domain, the national security will
be jeoparadised. Human error occurs due to the personal traits of the
Pilots; training deficiencies
broker or an
employee of a broker to so many human errors within a span of
just 9 trading sessions in a particular pattern ... broker or
an employee of a broker to so many human errors within a
24 ITA 6570/Mum/2014
span of just 9 trading sessions
been avoided and goods could not have been damaged but for human error and not because of natural causes. The Collector (Appeals), however, set aside
nature of stock market as rates change every second ,
inexperience and human errors on part of operators and other technical snags.
It is further highlighted ... After
this Ld. Assessing officer agreed that it was clerical and human error. Similar in
such a large scale o f transactions clerical mistake
