Allahabad on the schedule date, time and place but due to human error/mistake, they could not successfully mark the circle/bubble ... exhausted due to human error. In the aforesaid circumstances, it is urged that the error was not deliberate and being human error the petitioners
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
conferred in favour of the petitioner and it was because of human
error being committed in tabulation of marks and immediately
after the error came ... selected candidates was earlier
notified on 12.03.2018 but when a human error was brought to
notice in the marks awarded in the written examination
application. It also states, inter
alia, in anticipation that a probable human error may be occurred at the
time of scrutiny, certain stipulations have been ... taken a clear stand on their part that there
was human error. Human error or mistake relates to taking percentage
marks obtained by respondent
total income, but the same is
on account of an inadvertent human error which cannot be considered as
deliberate attempt made to evade payment ... 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
rejected just
because of bonafide error which is a natural human error, committed
by an officer of electricity board in writing the electricity connection ... number. Repeating the said natural human error, the Trial Court has
also mentioned the domestic electricity connection in pleading of the
suit due to typographical
updation error in its software,
caused, in turn, by some human errors, PANs of some of its
customers remained to be considered for deduction ... alleged updation error in its software, caused in turn
by some human errors, which allowed PANs of some of its
customers escape consideration
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
placed on record to buttress claim that it was a bonafide human error which
should be condoned by the Bench and the appellate order dated ... placed on record to buttress claim that it was a
bonafide human error which should be condoned by the Bench and the
appellate order dated
