9911796707
TMI Blog2024 (8) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... UMAR CHOUBEY, JUDICIAL MEMBER: Both the appeals filed by the assessee pertaining to the Assessment Year (in short 'AY') 2018-19 are directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the 'Act') by ld. Commissioner of Income-tax (Appeal)-NFAC, Delhi [in short ld. 'CIT(A)'] dated 08.02.2024 arising out of the assessment order framed u/s 143(3)/143(3A)/143(3B) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the assessee has been dismissed and as well as appeal filed dated 13.08.2019 has also been treated as dismissed. Being aggrieved and dissatisfied with the impugned order the present two appeals have been preferred for the same issue. 1.2. Ld. Counsel for the assessee challenges the impugned order thereby submitting that appellant being a partnership firm carrying the wholesale business o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has given any certificate confirming that there was some typographic mistake on their part and the figure shown in the original tax audit report was not correct. The ld. Counsel for the assessee filed before this Tribunal the tax audit report of the assessee and submits that auditor has also given a certificate and his submission is that this is the correct audit report from which assessment could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of this audit report assessment could be made. Since it is a case of typographical mistake done by auditor in his audit report and before this Tribunal correct audit report has been filed, hence, we are in this view that the case is remanded back to the file of the AO to assess the income after going over the correct audit report filed by the assessee as above. Accordingly, the orders of both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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