9911796707
TMI Blog2014 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... income from other sources and capital gains, therefore culminating only to the disallowance of Rs.1,00,000/- expenditure when the Tribunal after having deliberated on the issue had categorically directed the AO to delete the addition of Rs.1,00,000 - There was no typographical error as pointed out by the counsel in the petition that the AO was directed to delete the disallowance of Rs.1,00,000 expenditure which he had already considered allowable in view of the CIT(A) having accepted the claim of expenditure from other incomes was not to be re-considered - the matter the only mistake apparent from records could be that the AO has been directed to delete the addition is modified – Decided in favour of Assessee. - M.A..No.32/Kol/2013, ITA N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al an inadvertent typographical error had crept at paras 6 and 7 of the order as Income of Rs.1,00,000/- in paras 6 and 7, the figure should be Rs.18,75,068/- which was disallowed by the ld. CIT(A). The ld. CIT(A) disallowed Rs.1,00,000/- which is evident from para 3.15.1. page 11 of the order of the ld. CIT(A). The ld. Counsel therefore submitted that a suitable direction to the AO be given in so far as the last line "In this view of the matter this ground of the assessee is allowed and the AO is directed to delete the addition of Rs.1,00,000/-" be suitably amended in order to give the decision as the tribunal in the immediately preceding paragraphs had considered the claim of expenditure to be allowed in accordance with the order of ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial available on record. As rightly pointed out by the ld. DR, keeping in view of the totality of the facts and circumstances noted by the Tribunal on the appeal of the assessee as well as the Revenue and on the basis of the impugned order of the ld. CIT(A) it was not the case of the ld. CIT(A) to reduce the income from other sources by holding the expenditure having been claimed which expenditure had already been allowed by the AO but to hold that the income from other sources cannot be earned without incurring of expenditure was reduced by disallowing expenditure of Rs.1,00,000/- only. In other words it was not the case of the ld. CIT(A) without adhering to the procedure to be followed for enhancement of the income but was to direct t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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