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2014 (1) TMI 1278 - ITAT KOLKATAMistake apparent on the face of record – Typographical error - Deletion of expenditure – Held that:- It was not the case of the CIT(A) without adhering to the procedure to be followed for enhancement of the income but was to direct the AO to consider the expenditure to be incurred for earning income from other sources after having adjudicated the earning of income from business and the capital gains whether isolating earning of income from other sources was to be considered at a reduced amount when the AO computed the income to be taxed was from the net profit as per profit and loss account which also included the credits on account of 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.
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