ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), SURAT vs. M/S ARAV DIAMOND, SURAT

CORRIGENDUM PER PAWAN SINGH, J.M. In this appeal, the order was passed on 01.07.2021 and was uploaded on the official website of Income Tax Appellate Tribunal (Tribunal). The applicant/assessee downloaded the copy of order and vide application dated 05.07.2021 point out certain typographical error, erupted in the order dated 01.07.2021. We have seen the order dated 01.07.2021 and find that on page No. 1 in para 2 the word ‘assessee’ is wrongly written in place of ‘Revenue’. Similarly, in concluding part the word is written that the grounds of appeal raised by Revenue are ‘allowed’ in place of ‘dismissed’. Similarly, the place of announcement of order is written as ‘Mumbai’, in place of ‘Surat’.

Considering the aforesaid typographical mistake which could not be noticed due to inadvertence, therefore, we direct that the word ‘assessee’ in para 2 on page 1 of the order be read as ‘Revenue’. Further, the word ‘allowed’ in last line of para 6 of page 4 be read as ‘dismissed’. And the place of announcement of order ‘Mumbai’ be read as ‘Surat’.