Commissioner of Income Tax (Central) v. Shri Manish Tambi
Case brief
What is this about?
The High Court condoned a delay of 191 days in filing the review petition. The court allowed the petition and reviewed the impugned order, correcting a typographical error regarding the section number cited in the tax assessment order.
What did the court decide?
The review petition was allowed; the order dated 30.11.2017 was reviewed to pass an assessment under Section 69A and Section 68 of the Income Tax Act, 1961, correcting a typographical error in the imp