INDIA MEDTRONIC P. LTD (SUCCESSOR TO COVIDIEN HEALTHCARE INDIA P. LTD.),MUMBAI vs. ADDL/JT/DY/CIT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI, MUMBAI

In para 21 at page 34 of the order Tribunal had made a typographical error which is reproduced hereunder:

21. This has also been highlighted in detail by the ITAT Mumbai Bench in the case of Candor Renewable Energy Pvt. Ltd., Before us ld. Counsel has also stated various other decisions, however, we are not discussing of these judgments. Thus, the entire

This has also been highlighted in detail by the ITAT Mumbai Bench in the case of Candor Renewable Energy Pvt. Ltd., Before us ld. Counsel has also stated various other decisions, however, we are not discussing of these judgments. Thus, the entire assessment order has been passed in the case of non-existing entity is null and void and is hereby quashed.

At para 23 Tribunal had wrongly mentioned the decision as ‘dismissed’ instead of allowed. We are convinced with the submissions made by the assessee is correct and accordingly, we hold that para 23 of the order is to be read as under:-

In the result, appeals of the assessee are allowed.

At page 1 of the order Counsel’s name was mentioned wrongly by the Tribunal.

We find that the aforesaid error pointed out by the assessee is correct and we deem it fit to modify as under:-

All other contents of the Tribunal order dated 25/08/2023 shall remain unchanged. This corrigendum shall be read as part and parcel of the earlier Tribunal order dated 25/08/2023.