assessee had as the company is
inadvertently done a functionally not
typographical error in accept comparable to
reject matrix where the above assessee ... perused, however the
had inadvertently done a same is not acceptable
typographical error in accept as the company is
reject matrix where the above functionally
preparation of computation of income. The
mistake was due to human typographical error. However,the contention
Page |3
ITA No. 2764/Mum/2025 ... appellate authority observing that if the appellant
identified the typographical error, it should have corrected the same by
filing the revised return of income. However
employees contribution to
PF u/s 36(1)(va) . A typographical error.
In law and on facts and circumstances of the case, the learned ... claim of Rs.7,65,951/- arising on account of the
typographical error by indaverently showing the due date of payment one
month earlier instead
ground
that the discrepancies pointed out by the AO are only typographical
errors which have no effect on the profit and loss account or computation ... that assessee's books are not
reliable.
3.1. Similarly, a typographical error took place in Schedule-E of the
financial statements wherein balance
view of the
information regarding manufacturing details there was a
typographical error due to computer cut and paste operation
switching between the files, while preparing ... noted
the fact that the assessee has claimed that there is
typographical error in the audit report. However, typographical
error could have occurred once
found that the mistakes pointed out
by the ld. AR are typographical error, therefore, we correct the same in
the following manner ... pointed out by the ld. AR and found that there are typographical errors.
Therefore, the same be corrected in the following manner :-
i) We found
order seems to be due to some typographical error. In the said retraction (p. 55G) VDT has mentioned that those statements were given ... Department on 18th July, 2000 was due to somo typographical error. But another CIT(A) in the present case also records a categorical finding that
made to the
general reserve, submitted that due to certain typographical errors in
the preparation of the accounts, certain amounts aggregating ... under :
"it has been subsequently notices that there were
typographical errors while preparing and typing the schedules
forming part to the accounts
inflated purchase.
3. On appeal, the assessee explained that due to typographical error
the amount was wrongly written in the details of purchases ... while considering
the explanation furnished by the assessee regarding the typographical
error in writing the figure of purchase, which was otherwise taken as
correct figure
Hence, this typographical error needs to be
rectified.
c. While comparing the quantity, your good office has compared the
quantity of loose stock ... stock items, ignoring the
stock of packed material & due to typographical error.
23 ITA NO. 6380/M/09
Chawla Brothers
