https://www.taxtmi.com/caselaws?id=433821 The Tribunal ruled in favor of the assessee, directing the AO to delete the income addition resulting from a punching error in the income tax return. Despite the rejection of the rectification application under section 154 of the IT Act, the Tribunal considered evidence from Form No. 26AS and bank account summaries to support the correct income amount. Emphasizing the possibility of clerical errors during electronic filing, the Tribunal allowed the appeal and instructed the AO to rectify the taxation error caused by the human error in data entry. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 09 Feb 2023 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433821 The Tribunal ruled in favor of the assessee, directing the AO to delete the income addition resulting from a punching error in the income tax return. Despite the rejection of the rectification application under section 154 of the IT Act, the Tribunal considered evidence from Form No. 26AS and bank account summaries to support the correct income amount. Emphasizing the possibility of clerical errors during electronic filing, the Tribunal allowed the appeal and instructed the AO to rectify the taxation error caused by the human error in data entry. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433821