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    <title>2025 (4) TMI 2278 - ITAT AGRA</title>
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    <description>Typographical error in an appellate order deleting an unsecured-loan addition arose because the order recorded a lower amount than the amount included in the assessment. The appellate finding noted that no independent enquiry had been conducted and that loan details had not been sought. The deletion was corrected to cover the full unsecured-loan addition, requiring the Assessing Officer to delete the entire amount assessed.</description>
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      <description>Typographical error in an appellate order deleting an unsecured-loan addition arose because the order recorded a lower amount than the amount included in the assessment. The appellate finding noted that no independent enquiry had been conducted and that loan details had not been sought. The deletion was corrected to cover the full unsecured-loan addition, requiring the Assessing Officer to delete the entire amount assessed.</description>
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