number of diamonds were also different
and there was human error in counting the diamonds as the diamonds
in question were undoubtedly very small ... valuers, minor difference in number
of diamonds can be due to human error in counting very small size of
diamonds and negligible difference in carat
filing prescribed TDS form on account of
old age and human error. The learned Commissioner of Income Tax
(Appeals) also erred in confirming the same ... very
old age, the assessee on account of human error forgot to file the TDS return in Form
27Q by the end of the month
department. It might have
been happened on account of a bonafide human error. Hon'ble Supreme
Court in the case of M.Krishnamurthy (supra
correct name
and even the PAN Number mentioned was incorrect. Nevertheless,
human errors and mistakes cannot and should not nullify proceedings
which are otherwise valid
have been uploaded in different
assessee. There are all possibilities of human errors or error by default. A.O. had without
conducting any sort
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 calibre and expertise of the assessee
transactions were done, did not agree for such transaction due to human errors like, not listening correctly regarding buy or sale orders. (Our transactions
computation statement for the purpose of Income Tax. This is a human error committed by
the Auditor of the Company on which the assessee
wrong TAN No. claim
was rejected and this sort of human error is possible. Therefore, in
the interest of the justice we set aside this
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 calibre and expertise of the assessee
