{"id":59957,"date":"2026-05-31T11:02:54","date_gmt":"2026-05-31T05:32:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=59957"},"modified":"2026-05-31T11:02:54","modified_gmt":"2026-05-31T05:32:54","slug":"kolkata-itat-decisions-on-clerical-error-in-form-3cd","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/kolkata-itat-decisions-on-clerical-error-in-form-3cd\/","title":{"rendered":"KOLKATA ITAT DECISIONS ON CLERICAL ERROR IN FORM 3CD"},"content":{"rendered":"<p>PLEASE GIVE THE FULL TEXT OF THE DECISION OF A KOLKATA BENCH OF ITAT STATING THAT A CLERICAL MISTAKE IN FORM 3CD CANNOT BY ITSELF JUSTIFY AN ADDITION WITHOUT GIVING THE ASSESSEE OPPORTUNITY TO EXPLAIN AND CORRECT THE ERROR<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1240],"class_list":["post-59957","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-mistake-apparent"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/59957","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59957"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59957"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=59957"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=59957"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=59957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}