income . The assessee submitted that it was only due to
inadvertent mistake while filing of return of income that it wrongly
disallowed by adding back ... submitted that
during the year under consideration due to an inadvertent
mistake the appellant disallowed an amount of Rs.41.11
crores instead
been presented to a Court without being properly stamped through mistake or inadvertence of the party presenting it and cases in which the document ... mistake may in its origin be the mistake of the plaintiff; by the time the plaint has been registered, the mistake has become the mistake
counsel for the petitioner that it was due to
inadvertent mistake that the cheque return memo could not be filed
before the trial court ... counsel for the petitioner that it was due to
inadvertent mistake that the cheque return memo could not be filed
before the trial court
only a relatively small fraction of the purchase money
due to inadvertent mistake whether or not caused by any
action of the Court, the Court ... consider the facts of the case to
determine whether the inadvertent mistake was due to any
action' of the Court, it would be appropriate
explain that the revised returns were merely the result of inadvertent mistake. That it was clearly admitted before the Tribunal that the original returns were ... mistakes and omissions were discovered in the earlier returns. This plea of the assessee that the mistakes or omissions in the original returns were inadvertent
properly stamped.
But, if any such document is through mistake or inadvertence received, filed or used in any Court or office without being properly stamped ... reception through mistake On the words of the section itself, 'mistake' stands distinguished from 'inadvertence'
23. In my opinion, therefore, both
stand of the respondent that he had made an inadvertent mistake before passing the order. That, however, was not done ... information was given by the respondent regarding the inadvertent mistake committed by him after he had been acquitted by the trial Court it was much
stand of the respondent (Dhaval Singh) that he had made an inadvertent mistake before passing the order." That however was not done ... information was given by respondent regarding the inadvertent mistake committed by him after he had been acquitted by the trial court-it was much before
result of a mistake of Court. Admittedly cases of payment by a party as a result of mistake or inadvertence are now specifically covered ... mistake in the choice of remedy cannot be equated with the wrong payment of Court-fee due to mistake or inadvertence. The mistake
inadvertently made an error and failed to add the amount of Rs.5,72,3697- to the taxable
income. This was an inadvertent mistake ... same was
missed out for addition due to an inadvertent mistake of the Chartered Accountant.
5.5 Penalty is not Exigible
The Matter is completely disclosed
