BENGAL PEERLESS HOUSING DEVELOPMENT COMPANY LIMITED,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1), KOLKATA, KOLKATA

ITA 317/KOL/2022Status: DisposedITAT Kolkata10 July 2023AY 2019-20202 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal corrected the figures for 'Advertisement and Publicity' and 'Brokerage and commission'. The amount for Advertisement and Publicity was corrected from Rs.3,50,900/- to Rs.3,15,50,900/-, and Brokerage and commission from Rs.44,20,600/- to Rs.44,20,680/-.

What were the facts?

This is a corrigendum to a previous ITAT order for the assessment year 2019-20. A typographical numerical error was identified in the original order regarding expenses.

What were the issues?

The primary issue was a typographical error in the numerical figures of expenses reported in the original ITAT order.

AI-generated summary — verify with the full judgment below

order passed by the Tribunal dated 01.03.2023 in wherein a typographical numerical error has been occurred in page 8, para 10.1 which is as under: 1. Advertisement and Publicity - Rs.3,50,900/- 2. Brokerage and commission - Rs.44,20,600/- 2. The rectified amount to be read as under: 1. Advertisement and Publicity to be read as Rs. 3,15,50,900/- instead of Rs.3,50,900/- 2. Brokerage and commission to be read as Rs.44,20,680/- instead of Rs.44,20,600/-. Sd/- Sd/- (RAJPAL YADAV) (GIRISH AGRAWAL) VICE PRESIDENT ACCOUNTANT MEMBER Kolkata, Dated: 10.07.2023 JD, Sr. P.S.

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