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
bonafide explanation. The
contention of the assessee is that due to human error, a wrong key of Computer
was pressed consequently, in place short term ... mistake was detected. There
is no dispute if it is a human error the explanation can be termed as bonafide, no
penalty can be attracted
mistake while uploading the return of
Income Electronically. There is a human error in filling electronic form, the
same was remained unnoticed while filing ... professional help and relied on their work. The tax consultant made human
error in filling electronic return for uploading Income Tax related particulars
were wrongly and mistakenly deposited by their Manager, which was a human error. The OPs stated in their reply as follows:-
"In reply ... complainant. The act of deposit of the said cheque is a human error and as such no serious harm or prejudice is caused
that mixing up of the order with other papers is a
human error which may happen to anyone and the assessee is not
an exemption ... that kind of human error. Even though the
assessee is a partnership firm, the human error cannot be avoided
in all cases. Moreover giving
mistake in writing is very minor which may occur due to
human error. The assessee furnished the certified copies of the Registration
Certificate
accept the same. It is thus clearly a case of
inadvertent human error and mistake on part of the assessee calling for filing of
revised
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
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
mistake in writing is very minor which may occur due to
human error. The assessee furnished the certified copies of the
Registration Certificate
