https://www.taxtmi.com/caselaws?id=777309 ITAT (Patna) allowed the appeal for statistical purposes, finding the income enhancement under section 143(1) arose from a machine-driven discrepancy between the exemption claimed in the return and Form 9A. The tribunal held that the automated 143(1) process cannot be expected to apply independent judgment and directed remand to CIT(A) to reassess and correct figures, ensuring the assessee receives any relief due under law for the inadvertent omission. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777309 ITAT (Patna) allowed the appeal for statistical purposes, finding the income enhancement under section 143(1) arose from a machine-driven discrepancy between the exemption claimed in the return and Form 9A. The tribunal held that the automated 143(1) process cannot be expected to apply independent judgment and directed remand to CIT(A) to reassess and correct figures, ensuring the assessee receives any relief due under law for the inadvertent omission. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777309