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TMI Blog2019 (5) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011. He had also issued the necessary questionnaire to the assessee to this effect making all the relevant queries on 17.10.2011 u/s 142(1) of the Act. All these crucial facts have gone unrebutted from the Revenue side during the course of hearing. We therefore hold that CIT(A) has rightly held in view of the various judicial precedents that it is not an error apparent on the case of record in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t transpires at the outset that the instant appeal suffers from three days delay in filing. It has placed on record its condonaton petition / affidavit on record. the assessee is fair enough in not disputing the solemn averment therein. We accordingly condone the impugned three days delay in filing of the Revenue s instant appeal. The case is now taken up for adjudication on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts and not due to discovery of any omission or any wrong statement in the original return. (iii) The Ld. CIT(A) has erred in deleting the additions made by the AO on account of provision of gratuity of ₹ 8,65,470/- on ground that since provision for gratuity was not claimed in the revised return it could not have been added by the AO in the rectification order, whereas, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. All these crucial facts have gone unrebutted from the Revenue side during the course of hearing. We therefore hold that CIT(A) has rightly held in view of the various judicial precedents that it is not an error apparent on the case of record involved at Assessing Officer s behest. The Revenue fails in its various substantive grounds thereby. 5. This Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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