M/S. PRICEWATERHOUSE COOPERS PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 1(1), KOLKATA, KOLKATA

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ITA 627/KOL/2022Status: DisposedITAT Kolkata20 February 2023AY 2014-20154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal has issued a corrigendum to its earlier order. The specific details of the correction or the revised decision are not provided in this excerpt.

What were the facts?

This is a corrigendum to a previous ITAT order concerning appeals filed by M/s. Pricewaterhouse Coopers Pvt. Limited and Price Waterhouse & Co. Chartered Accountants LLP. The corrigendum was issued after the original order was pronounced on January 19, 2023.

What were the issues?

The primary issue is the correction of an error in the previously issued ITAT order. The specific legal points addressed in the original order are not detailed here.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

I.T.A. No. 623/KOL/2022
I.T.A. No. 404/KOL/2022

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

Per Rajpal Yadav, Vice-President (KZ):- The above six appeals were heard by the Bench on 17.01.2023. The order was pronounced on 19.01.2023. While issuing copies of the order to the party, the ld. Assistant Registrar has pointed out that in the Cause Title and PAN of the assessee in apparent errors have crept in. The correct name of the Price Waterhouse & Co. Chartered assessee is Accountants LLP and correct PAN of the assessee is AAHFP0187A. However, in the Cause Title, the name and PAN of the assessee have been typed as under:- M/s. Pricewaterhouse Coopers Pvt. Limited,....................................Appellant Block-EP, Plot-Y/14, Salt Lake City, Sector-V, Kolkata-700091 [PAN: AABCP9181H] -Vs.- Income Tax Officer,...................Respondent Ward-22(2),Kolkata, 169, A.J.C. Bose Road, Bamboovilla, Kolkata-700014

CORRIGENDUM (AY-2012-13) ITA Nos. 624 & 625/KOL/2022 (AY-2013-14) ITA Nos. 626 & 627/KOL/2022 (AY-2014-15) M/s. Pricewaterhouse Coopers Pvt. Limited ITA No. 404/KOL/2022 (AY-2012-13) Price Waterhouse & Co. Chartered Accountants LLP 2. In view of these errors, a Corrigendum is being issued and the name and PAN of the assessee in the Cause Title as well as in the header of the Appeal No. appearing on the right corner on each page in the judgment will be read as under:-

Cause Title Assessment Year: 2012-2013 Price Waterhouse & Co. Chartered Accountants LLP,............................Appellant Block-EP, Plot-Y/14, Salt Lake City, Sector-V, Kolkata-700091 [PAN: AAHFP0187A] -Vs.- Income Tax Officer,........................Respondent Ward-22(2),Kolkata, 169, A.J.C. Bose Road, Bamboovilla, Kolkata-700014 Header ITA No. 404/KOL/2022 (AY-2012-13) Price Waterhouse & Co. Chartered Accountants LLP

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