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The assessee’s authorised representative vide letter dated 29/12/2022 had brought to our attention that in para 3.14 of our order in A.Y.2014-15 dated 28/10/2022, this Tribunal had made a typographical error.
998/Mum/2021, 2504/Mum/2021 M/s. Saurav Jewellers Pvt. Ltd.
We have gone through the said letter and find substance in the same and admit that there is a typographical error for which this corrigendum is hereby issued.
As rightly stated by the assessee, this Tribunal had deleted the disallowance made on account of making charges amounting to Rs.49,83,491/- for A.Y.2014-15. But, however, while concluding in para 3.14, this Tribunal had erroneously mentioned the word “disallowed” instead of “deleted”. Accordingly, the revised para 3.14 shall be read as under:-
“3.14. In view of the above, the disallowance made on account of making charges amounting to Rs.49,83,491/- for A.Y.2014-15 is hereby directed to be deleted. Accordingly, the ground Nos.2 & 3 raised by the assessee are allowed.”
All other contents of the Tribunal order dated 28/10/2022 shall remain unchanged. This corrigendum shall be read as part and parcel of the earlier Tribunal order dated 28/10/2022.
Sd/- Sd/- (AMIT SHUKLA) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 03/01/2023 KARUNA, sr.ps
998/Mum/2021, 2504/Mum/2021 M/s. Saurav Jewellers Pvt. Ltd.