https://www.taxtmi.com/caselaws?id=22206 The Tribunal rectified its earlier order by deleting the addition of Rs. 13,177 made by the Income-tax Officer due to sales without stocks, based on a rectification filed by the assessee. The rectification was supported by the chartered accountant's affidavit, which highlighted an error in the addition of Rs. 10,000. Despite the Department's argument for a clear finding on the case's merits, the court upheld the rectification based on the accepted affidavit and the prolonged litigation period, ruling in favor of the assessee without costs. en-us Thu, 04 Apr 1991 00:00:00 +0530 Tue, 08 Dec 2009 10:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22206 The Tribunal rectified its earlier order by deleting the addition of Rs. 13,177 made by the Income-tax Officer due to sales without stocks, based on a rectification filed by the assessee. The rectification was supported by the chartered accountant's affidavit, which highlighted an error in the addition of Rs. 10,000. Despite the Department's argument for a clear finding on the case's merits, the court upheld the rectification based on the accepted affidavit and the prolonged litigation period, ruling in favor of the assessee without costs. Case-Laws Income Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22206