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Order under section 254(1) of the Income Tax Act, 1961 („the Act‟) in the captioned appeal was passed on 29/09/2022. It is, however, found that there have occurred certain omissions in the said order, which are, therefore, hereby sought to be rectified through this corrigendum order. The same being only correction of those errors, do not therefore per se cause any prejudice to either party. The details are as under:
Para 2.3 (pages 4-6 of the order) The following words be read in the fourth sentence of the said para, beginning with the words „That the house property is…..‟ (at page 4 of the order), after the words „in which case the rent from building‟: “would be assessable as „income from house property‟,” and the last words of the sentence „business income‟ be placed under parenthesis.
Para 2.4 (pages 6-7 of the order) 1 | P a g e
(AY: 2013-14) Pankaj Goel v. Asst. CIT In the sentence beginning with the words „In the facts of the case, …‟, at page 6 of the order , the word „of‟ be read between the words „one‟ and „whose objects‟.