DY. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD vs. OMEGA SHELTERS PRIVATE LIMITED, HYDERABAD

ITA 1137/HYD/2018Status: DisposedITAT Hyderabad28 April 2023AY 2013-142 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) Hyderabad Bench decided to modify its previous order to reflect the correct PAN and address of the assessee, Omega Shelters (P) Ltd. This correction does not alter the substantive decision of the appeals.

What were the facts?

This judgment is a corrigendum to a previous order, correcting typographical errors regarding the assessee's PAN and address. The appeals were originally pronounced on 31.10.2022.

What were the issues?

The primary issue addressed in this corrigendum is the correction of factual inaccuracies in the original order, specifically the assessee's PAN and address. No substantive legal issues are being decided here.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA Nos.612/Hyd/2017

ITA 1137/Hyd/2018

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

The address of the assessee be read as Omega Shelters (P) Ltd, Plot No.48, Road No.12, Banjara Green Colony, Banjara Hills, Hyderabad 500034 instead of Omega Shelters (P) Ltd, Inrhythm Building, 1st Floor, Plot No.1023, Gurukul Society, Khanamet Village, Near Meridian School, Madhapur, Hyderabad 500081. Hence the above order is modified to that extent and the correct PAN of the assessee be read as PAN: AAACO8221A with new address mentioned above.

ITA 612 of 2017 and 1137 of 2018 Omega Shelters P Ltd

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