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2017 (4) TMI 451 - AT - Income TaxDetermination of total income u/s 143(1) - wrong figure of disallowance under partnership remuneration - mistake committed by the assessee resulted in the error creeping in the assessment order - Held that:- The assessee had genuinely committed a mistake in mentioning the wrong figure of disallowance under partnership remuneration which was duly brought to the notice of the revenue at the time of appellate proceedings. But both the authorities failed to appreciate the contentions of the assessee comprising of genuine typographical error and fastened unreasonable tax liability on the assessee. We find lot of force in the argument of the ld. AR and we are convinced with the explanations given by the ld. AR as stated supra as they are completely borne out from the facts on record. In the instant case, the ld. AO also had not disposed of the rectification petition filed by the assessee on 9.7.2013 pointing out the aforesaid mistake. We find that the ld. CIT(A) upheld. the action of the ld. AO on the ground that the assessee had not filed any revised return of income to justify its claim. We would. like to mention here in this regard that it is well settled that the revenue cannot take undue advantage of the ignorance of the assessee or genuine mistake committed by the assessee and is always duty bound to assess only the real income of the assessee. See ACIT vs Rupam Impex [2016 (1) TMI 1114 - ITAT RAJKOT] We direct the ld. AO to grant relief to the assessee. Accordingly, the grounds raised by the assessee are allowed.
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