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2017 (5) TMI 69 - AT - Income TaxPower of AO to rectify mistake - mistake in uploading the return - denial of exemption u/s 10A of the IT Act - case of assessee is that they has wrongly entered the amounts in different columns which resulted in the deduction being denied. Assessee claims that their business profits are eligible for u/s 10A of the IT Act and the same was correctly mentioned in the return also and subsequently, Assessee filed a revised return on the advice of Add. CIT in writing - Held that: - there is a mistake apparent from record which is required to be rectified - the A.O as well as the CPC, Bengaluru directed to rectify the mistake and accept the application filed by Assessee under the provisions of Sec. 154 of the IT Act - appeal allowed - decided in favor of assessee.
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