ITO-13(3)(3), MUMBAI vs. M/S. TOPSGROUP ELECTRONIC SYSTEMS LTD., MUMBAI
What did the Tribunal hold?
The Tribunal issued a corrigendum to correct a typographical error in the assessment year mentioned in the cause title of its earlier order. The order dated 27th December, 2022, is modified to reflect the correct assessment year as 2012-13.
What were the facts?
The assessee is M/s Topsgroup Electronic System Ltd. and the respondent is the Income Tax Officer. The appeal pertains to the assessment year 2012-13, which was initially misstated as 2013-14 in the original order.
What were the issues?
The primary issue was a clerical error in the assessment year of the appeal, which required correction through a corrigendum.
AI-generated summary — verify with the full judgment below
order passed by the Tribunal in captioned appeal on 27th December, 2022. We find that an inadvertent typographical error has occurred while mentioning the correct assessment year in the cause title of the order and hence, this corrigendum. Accordingly, the correct assessment year may be read as 2012- 13 instead of 2013-14. The order dated 27th December, 2022, is modified to this extent only.
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