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
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
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
coated polyster net". I find that this mistake is a
human error and is of clerical nature which has not effected the
principles
genuine
mistakes. The client code modifications permit brokers to rectify
human errors when a client inadvertently provides a wrong code
or when or a wrong
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
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
