Rectification u/s 154 - The ld. AR invited our attention in ITR ...

Taxpayer Corrects Audit Report Error u/s 154, Highlighting Discrepancies in Section 11(1)(2) Claims of Income Tax Act.

October 17, 2023

Case Laws Income Tax AT

Rectification u/s 154 - The ld. AR invited our attention in ITR 7 where it is mentioned that the correct figures in claim of section 11(1)(2) of the Act. The assessee submitted the Form No. 10 and modified Form where the rectification was done by the auditor. It is very clear that there is no mistake in the return of income but mistake was occurred in the audit report which was duly rectified by the said auditor. - AO directed to rectify the mistake - AT

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Rectification u/s 154 - The ld. AR invited our attention in ITR ...

Taxpayer Corrects Audit Report Error u/s 154, Highlighting Discrepancies in Section 11(1)(2) Claims of Income Tax Act.

October 17, 2023

Case Laws Income Tax AT

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