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In the aforesaid order dated 28th November, 2023, at Para 7, after the sentence, “Further, because of the callous attitude of the assessee in not appearing before the lower authorities, we levy a cost of Rs.5000/- on the assessee which shall be deposited within 2 months from today” the following words are to be added “to the credit of the State Legal Aid Centre”. Accordingly, the same is directed to be read as under:
“Further, because of the callous attitude of the assessee in not appearing before the lower authorities, we levy a cost of Rs.5000/- on the assessee which shall be deposited within 2 months from today to the credit of the State Legal Aid Centre”.
Accordingly, the order is hereby modified. We hold and direct accordingly. The rest of the contents of the order shall remain unchanged.