What did the Tribunal hold?

The Tribunal corrected the cause title of the appeals to accurately reflect the appellant and respondent. This corrigendum was issued to rectify an inadvertent typographical mistake in the original order.

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench 'A' issued a corrigendum to correct a typographical error in the cause title of two appeals, ITA Nos. 48 & 52/Kol/2021 for AY 2012-13. The error was in the listing of the parties involved.

What were the issues?

The primary issue was a typographical error in the cause title of the appeals, which needed correction for accurate record-keeping.

ACIT vs Dozco Infratech | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Heard together (2 matters)

I.T.A. Nos. 48 /Kol/2021

I.T.A. No. 52/Kol/2021

Read from the judgment's own cause title. This page is filed under one of them.

CORRIGENDUM Per Rajesh Kumar, AM: At the time of scrutiny and disposing off the order, Registry correctly pointed out an inadvertent typographical error in & 52/Kol/2021 for AY 2012-13. The cause title has wrongly been typed. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the cause title shall be read as:

/Kol/2021 Assessment Year: 2012-13 ACIT, Circle-1(1), Kolkata Vs. Dozco (India) Pvt. Ltd. (PAN: AABCD 0776 E)

Appellant / (अपीलाथ�) Respondent / ( !यथ�) Assessment Year: 2012-13 ACIT, Circle-1(1), Kolkata Vs. Dozco Infratech Pvt. Ltd. (PAN: AACCD 3819 M)

Appellant / (अपीलाथ�) Respondent / ( !यथ�)

Hence this corrigendum is issued to modify the order accordingly.

ACIT, CIR. 1(1), KOLKATA vs. DOZCO INFRATECH, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments