https://www.taxtmi.com/caselaws?id=770330 ITAT Mumbai dismissed revenue's appeal regarding additions made by CPC under Section 143(1) for ICDS adjustments and stock valuation deviations. The court held that CPC/AO violated natural justice principles by making adjustments without providing mandatory intimation to assessee as required under proviso to Section 143(1)(a). ITAT upheld CIT(A)'s order allowing assessee to file revised tax audit report to rectify typographical error in GST inclusion under Form 3CD clause 14(b), ruling that inadvertent errors without malafide intention should not cause unnecessary hardship through mere technicalities. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770330 ITAT Mumbai dismissed revenue's appeal regarding additions made by CPC under Section 143(1) for ICDS adjustments and stock valuation deviations. The court held that CPC/AO violated natural justice principles by making adjustments without providing mandatory intimation to assessee as required under proviso to Section 143(1)(a). ITAT upheld CIT(A)'s order allowing assessee to file revised tax audit report to rectify typographical error in GST inclusion under Form 3CD clause 14(b), ruling that inadvertent errors without malafide intention should not cause unnecessary hardship through mere technicalities. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770330