MOTI UDHARAM PANJABI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2 (1), PUNE

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ITA 362/PUN/2019Status: DisposedITAT Pune11 December 2023AY 2012-132 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal decided to substitute the words 'u/s 143(3) of the Income Tax Act, 1961' with 'u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961'. The rest of the original order remains unchanged.

What were the facts?

This is a corrigendum to a previous order dated January 19, 2023. It corrects a typographical error in paragraph 2 of the original order. The correction clarifies the section under which the assessment was made.

What were the issues?

The primary issue was to correct a factual error in the previous order regarding the assessment proceedings. The correction clarifies the legal basis of the assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

order dated 19.01.2023 in the above captioned appeal of the assessee vide for A.Y. 2012-13, in para 2 of the impugned order. Hence, this Corrigendum is being issued. 2. In para 2 of the impugned order of the Tribunal (supra), for the words “u/s 143(3) of the Income Tax Act, 1961”, the words “u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961” shall be substituted.

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