ASST. COMMISSIONER OF INCOME TAX vs. SHRI SHANKARLAL VISHWAKARMA,

CORRIGENDUM Per Bench Order under section 254(1) of the Income Tax Act, 1961 (‘the Act’) in the captioned Appeals & Cos. was passed on 27/01/2023. 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 a correction of those errors, does not therefore per se cause any prejudice to either side. The details are as under:-

1. 1. Para 2.1 (pg.2) a) The word ‘the’ be read instead of the word ‘to’ after the word ‘background’ in the first sentence of the para. b) The words ‘was the case for’ be read instead of the words ‘were’ before the words ‘the returns for AYs. 2007-08 and 2008-09…..’ in the last sentence of the para, and the word ‘were’ occurring in the sentence be omitted.

2. Para 2.2. (pg.4) : The word ‘assessment’ in the sentence beginning with the words ‘It may be noted’, be read as ‘assessments’ 3. Para 2.4 (pg.5) : The word ‘had’ be read instead of the word ‘has’ before the words ‘decline from Rs. 21.11 crores’.

4. Para 3.3 (pg.9) : The word ‘be’ be read after the words ‘this may not’ in the second sentence of the para, beginning with the words ‘We are conscious….’ 5. Para 3.4 (pg.14): The word ‘a’ be read between the words ‘to’ and ‘plot’ in the sentence beginning with the words ‘Sure, the assessee has before’ 6. Para 5.2 (pg.19): The word ‘thing’ in the sentence beginning with the words ‘Further, two…’ be read as ‘things’.

7. Para 6 (pg.27): The words ‘We may before we conclude this part of the order’ occurring in sub-para 2 of para 6, be omitted. 2 | P a g e &129/JAB/2018 (A.Y. 2013-14 & 2014-15) (A.Y. 2012-13) C.O.Nos.10 & 11/JAB/2018 & 01/JAB/2017 Shankarlal Vishwakarma 8. Para 7 (pg.27-28): The word ‘an’ be read between the words ‘over’ and ‘period’ in the sentence beginning with the words “Further, even as observed during……..’ 9. Para 11.1 (pg.30): a) The words ‘by us' occurring after the word ‘correctness’ in the sentence beginning with the words ‘Apart from the………’, be omitted. b) Notation ‘i.e.,’ be inserted after the word ‘business’ in the sentence beginning with the words ‘That the assessee is ….’ and ending with the word ‘irrelevant’ (pg. 30-31). c) The word ‘making’ in the sentence beginning with the words ‘The foregoing explains both……..’ and ending with the word ‘entire process’ (at pgs. 35-36), be read as ‘made’.