https://www.taxtmi.com/caselaws?id=795269 System-generated aggregation errors that showed opening and closing work-in-progress totals as nil, despite entered stock figures, constitute apparent record discrepancies requiring verification and rectification. As the taxpayer could enter only component data and the totals were generated by the system, the error could not be attributed to the taxpayer. The intimation adopted the closing work-in-progress figure, while the return and intimation records disclosed the inconsistency. The jurisdictional assessing authority must verify and rectify the errors after giving the taxpayer an opportunity of being heard. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795269 System-generated aggregation errors that showed opening and closing work-in-progress totals as nil, despite entered stock figures, constitute apparent record discrepancies requiring verification and rectification. As the taxpayer could enter only component data and the totals were generated by the system, the error could not be attributed to the taxpayer. The intimation adopted the closing work-in-progress figure, while the return and intimation records disclosed the inconsistency. The jurisdictional assessing authority must verify and rectify the errors after giving the taxpayer an opportunity of being heard. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795269