that no penalty on account of a human
error can be levied. The observations of the Hon'ble Supreme
Court read as under ... 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
genuine mistakes. The client code modifications permit brokers to
rectify human errors when a inadvertently provides a wrong code or when or a
wrong code ... genuine mistakes. The
client code modifications permit brokers to rectify human errors when a
inadvertently provides a wrong code or when or a wrong code
mistake is a bonafide 50% deduction without qualifying limit
human error, with no intention to has been used instead of D. Donations
conceal income ... time of filling
the ITR. The mistake is a bonafide human
error, with no intention to 3 conceal
income or file inaccurate particulars
total income which can only be described as a human error which we
are all prone to make. Caliber and expertise of the assessee ... against any other income and the mistake was absolutely inadvertent and human
error.
8. I find some force in the above argument
before the
CIT(A). The bonafide mistake made on account of human error where
admittedly the assessee over the years has been showing rental income ... consider whether the mistake on facts is a bonafide mistake of human error or
is it a case which attracts the rigours of section
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 ... assessee's Chartered
Accountant and thus it was a human error. Therefore, CIT (A)
rightly set aside the penalty order.
7. We have perused
mistakes can
be put in the category of clerical human errors but certain other
instances pointed out by the AO reveal that proper record ... contended that the books have been rejected
due to minor clerical human errors like discrepancies in signatures and dates
etc. The assessee is a lady
attracted as the mistake was considered to be a
human error. In the facts of the present case where the assessee is not even ... judicial precedent laid down by the
Apex Court where human error has been considered to be a valid ground for
quashing penalty proceedings
each other. It did not take place that way due to
human errors or lack of advice forthcoming as regards the
closure of the accounts ... inter
branch accounts should get squared up on consolidation.
Due to human error of accounting or lack of proper advise
from different branches, the amounts
coated polyster net". I find that this mistake is a
human error and is of clerical nature which has not effected the
principles
