What did the Tribunal hold?

The Tribunal has corrected a typographical error in its previous order. The assessment year for the appeal has been amended to 2012-13, as originally intended.

This is a corrigendum to an ITAT Kolkata order. The original order mistakenly mentioned the assessment year as 2017-18 instead of the correct year, 2012-13. The corrigendum rectifies this typographical error.

What were the issues?

The primary issue was a clerical error in stating the assessment year in the ITAT's order, which needed correction.

ITO vs M/S Ritu Viniyog & Traders Pvt… | ITAT Kolkata 2023

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

CORRIGENDUM Per Rajesh Kumar, AM: At the time of scrutiny and disposing off the order, Registry correctly pointed out an inadvertent typographical error in AY 2012-13. The assessment year has wrongly been mentioned as 2017-18 instead of AY 2012- 13. Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and the Assessment Year shall be read as 2012-13. Hence this corrigendum is issued to modify the order accordingly.

Sd/- Sd/- (Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य

Dated: 4th January, 2023 SB, Sr. PS Assessment Year: 2012-13 M/s Ritu Viniyog & Traders Pvt. Ltd. Copy of the order forwarded to:

1. 1. Appellant- ITO, Ward-4(1), Kolkata 2. Respondent – M/s Ritu Viniyog & Traders Pvt. Ltd., 315, Todi Chambers, 3rd Floor, 2, Lal bazaar Street, Kolkata-700001.

3. Ld. CIT(A)-7, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

ITO, WARD-4(1), KOLKATA vs. M/S RITU VINIYOG & TRADERS PVT. LTD, KOLKATA

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