2014 (1) TMI 1278

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....on was not to disallow the expenditure claimed amounting to Rs.19,75,068/- was noted by the ld. CIT(A) in his order at para 3.15.1 on the issue of income from other sources when the said sum of expenditure was part and parcel of the total computation of the income of the assesee from business which had already been addressed to by the ld. CIT(A) for computation as from capital gains etc. in so far as the AO in his order had not specifically disallowed the claim of expenditure of Rs.19,75,068/- which the ld. CIT(A) on having considered the different heads of income for computation of assessee's gross income held that the total income earned by the assessee on account of income from other sources amounted to Rs.8,35,513/-, therefore required ....

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....been dealt with by the Tribunal earlier. Therefore this enhancement was not part of the ground whether before the ld. CIT(A) which was primarily the allowance of the claim of net income from other sources, when as per the ld. Counsel in the order of the ld. CIT(A) in para 3.15.1 only a sum of the Rs.1,00,000/- has been allowed as an expenditure to hold the income from other sources at Rs.7,35,513/- and not at Rs.8,35,513/-. He therefore submitted that by allowing the ground raised by the ld.counsel for the assessee in its favour cannot be revisited on the ground of a typographical mistake having crept in for holding that a sum of Rs.18,75,068/- be considered to be deleted in so far as the AO had never disallowed the same which was the core ....