CARGOTEC INDIA PVT. LTD,MUMBAI vs. THE ACIT 15(1) (2), MUMBAI

The request made by the applicant/assessee for issuance of a corrigendum to the effect that a time frame of 3 months was orally given by the Bench to the Ld. CIT(A) to decide the appeal afresh, is hereby allowed because it was pronounced at the Bench itself that the Ld. CIT(A) is to decide the appeal on merits within 3 months, which fact is got duly corroborated from the notes recorded in the log book during the course of hearing on 14.07.2022. So corrigendum is hereby issued directing the Ld. CIT(A) to decide the appeal afresh on merits within a period of three months, which is read with order (supra) passed by the Bench. Corrigendum is accordingly issued to be integral part of order (supra).