9911796707
TMI Blog2024 (8) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... ome typographic mistake on their part and the figure shown in the original tax audit report was not correct. HELD THAT:- It appears from the order of the ld. CIT(A) that ld. CIT(A) has dismissed the appeal of the assessee on this ground that appellant had not filed any explanation as to how the auditor s report is incorrect, the auditor had not given any certificate confirming that there was typographical mistake on their part and the figure shown in the original tax audit report was not correct and to file the correct figure. Before this Tribunal,assessee filed a tax audit report that includes the FY 2017-18 assessment year up to 2018-19 and date of audit report dated 30.07.2018 and as per the submission of the ld. Counsel for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 143(1) of the Act wherein total income was assessed at the rate of Rs. 1,96,70,656/- by making addition of Rs. 82,20,758/- to the total income. Against the said order, the appellant had filed rectification application u/s 154 of the Act and before passing any order u/s 154 of the Act the case was selected for scrutiny for the assessment and assessment was passed u/s 143(3) of the Act vide order dated 24.02.2021 computing total income of Rs. 1,97,18,060/-. The assessee has filed an appeal before the ld. CIT(A) wherein also appeal 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 prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AO. It appears from the order of the ld. CIT(A) that ld. CIT(A) has dismissed the appeal of the assessee on this ground that appellant had not filed any explanation as to how the auditor s report is incorrect, the auditor had not given any certificate confirming that there was typographical mistake on their part and the figure shown in the original tax audit report was not correct and to file the correct figure. Before this Tribunal, the ld. Counsel for the assessee filed a tax audit report that includes the FY 2017-18 assessment year up to 2018-19 and date of audit report dated 30.07.2018 and as per the submission of the ld. Counsel for the assessee is that on the basis of this audit report assessment could be made. Since it is a case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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