https://www.taxtmi.com/caselaws?id=793898 Where an assessee demonstrates a plausible clerical or typographical error in Form 3CD through a tax auditor's certificate and revised figures, coercive recovery of tax demand may be stayed while the statutory appeal remains pending, because the corrected figures require examination by the appellate authority and recovery could prejudice the assessee. The Court also directed expeditious disposal of the appeal, preferably within three months, so the dispute over the corrected audit reporting can be decided on merits without prolonged uncertainty. en-us Fri, 12 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793898 Where an assessee demonstrates a plausible clerical or typographical error in Form 3CD through a tax auditor's certificate and revised figures, coercive recovery of tax demand may be stayed while the statutory appeal remains pending, because the corrected figures require examination by the appellate authority and recovery could prejudice the assessee. The Court also directed expeditious disposal of the appeal, preferably within three months, so the dispute over the corrected audit reporting can be decided on merits without prolonged uncertainty. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793898