Taxpayer wins deletion of Rs.57,21,300 addition after Form 10B arithmetical error; deemed income fixed under Section 11(3), Rule 17B

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....ITAT allowed the taxpayer's appeal and directed deletion of the disputed addition of Rs.57,21,300 which had been made by CPC and confirmed by the first appellate authority, finding the figure in the initial Form 10B to be an inadvertent arithmetical error corrected by a revised Form 10B (and supporting Form 10BB) reflecting deemed income under section 11(3) of the Act as Rs.2,06,06,960. The Tribunal further accepted the taxpayer's alternative contention that the Form 10B filing requirement cannot be negated by reference to the Rs.5 crore turnover threshold, construing Rule 17B as not subject to that monetary limit, and directed the assessing officer to delete the impugned addition accordingly.....