Tax Practitioner Error Corrected: Assessing Officer to Remove Unauthorized Capital Addition u/s 68 of Income Tax Act.

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....Addition u/s 68 - mistake of introduction of authorized capital - tax practitioner had made the above inadvertent mistake while filing the return of income which is not the real capital and investment of the assessee. Therefore, we direct the Assessing Officer to delete the addition made under section 68 of the Act. - AT....