M S SORTERS PVT LTD.,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

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ITA 868/BANG/2023Status: DisposedITAT Bangalore14 December 2023AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal corrected a statement in its previous order. It clarified that the Assessing Officer (AO) made additions due to a lack of proper explanation from the assessee, not the other way around.

What were the facts?

This is a corrigendum to a previous ITAT order dated 11.12.2023. The corrigendum clarifies a factual error in paragraph 9 of the original order.

What were the issues?

The primary issue was a factual inaccuracy in the tribunal's previous order regarding who made the additions to the assessee's income.

AI-generated summary — verify with the full judgment below

M S Sorters Pvt. Ltd., Vs. The Assistant Commissioner No.235 R, 3rd Floor, of Income Tax, KIADB Industrial Area, Circle 4(1)(2), Bommasandra, Bangalore. Bangalore – 560 099. PAN: AAGCM 0193F APPELLANT RESPONDENT C O R R I G E N D U M Per Laxmi Prasad Sahu, Accountant Member In para 9 of the order dated 11.12.2023, it is inadvertently mentioned as “After perusing the material on record, we note that assessee has made additions for want of proper explanation from the assessee.” The same may be read as follows:-

“After perusing the material on record, we note that the AO has made additions for want of proper explanation from the assessee.” 2. There is no other change in the order of the Tribunal.

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