cannot refuse to
evaluate the entire questions answered by the petitioners.
Human Error:-
17. The concept of human error or inadvertent error has been
explained ... 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
return with respect to the invoices dated 13.05.2021
(on account of human error) for the quarter ending 330.06.2021
0.06.2021 after the
limitation period is expired ... company ought not be made to suffer on account of inadvertent human error
which is apparent on the face of the record having occurred without
stand taken is that, as already noted, that there was a
human error in unauthorizedly uploading of erroneous instructions for a few minutes ... after two hours, cannot be justified on the ground of mere
human error.
16. He further canvasses that there are 100 questions to be attempted
filing the appeal when there was sufficient cause and bona fide human error for which an affidavit was filed by the Assessing Officer covering
Even otherwise, when the
assessment is made on estimate basis, some error of judgment
cannot be ruled out, therefore, penalty should not be imposed.
For this ... discussed earlier, when there is estimation, there is a
possibility of human error. Therefore, at least penalty should
not be imposed because
jawar field and, in such a situation, there could be human error as to whether one shot was fired at the back or two shots
thousands and. as such, a lapse by virtue of human error was bound to occur. It is further pleaded that the petitioner had made
lost sight of particularly in view of the chances of human error in the particular nature of the job of counting such a large number ... votes by a large number of persons and frailities of, human beings as such.
15. There is again saying that
Writ Court and as the mistake occurred on account of human error the
writ petition was allowed.
4. The case set up by the respondent ... note of that if
an incorrect entry is made due to human error, there is no provision on the
website of the Commission allowing correction
Paramjeet Kaur & Anr vs State Of Haryana & Ors on 20 July, 2022
Bench