Arithmetical accuracy required: officers must record totals in words and figures and errors may constitute gross negligence. Inspecting officers must verify arithmetic accuracy of total income before signing assessment orders and, where amounts exceed prescribed thresholds, record totals in words and figures; later-detected arithmetic errors will be treated as gross negligence by assessing officers. Clerks must use the correct total income determined by the officer and Head Clerks/Supervisors must ensure the total used for tax computation matches the assessment order; transcription errors are the responsibility of clerks and their supervisors. The same rules apply mutatis mutandis to wealth-tax, gift-tax and estate duty cases.
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Arithmetical accuracy required: officers must record totals in words and figures and errors may constitute gross negligence.
Inspecting officers must verify arithmetic accuracy of total income before signing assessment orders and, where amounts exceed prescribed thresholds, record totals in words and figures; later-detected arithmetic errors will be treated as gross negligence by assessing officers. Clerks must use the correct total income determined by the officer and Head Clerks/Supervisors must ensure the total used for tax computation matches the assessment order; transcription errors are the responsibility of clerks and their supervisors. The same rules apply mutatis mutandis to wealth-tax, gift-tax and estate duty cases.
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