DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S RESONANT WEALTH CONSULTANCY PVT. LTD., JAIPUR

An application U/s 254(2) of the Income Tax Act, 1961 (in short, the Act) has been filed by the assessee stating that some typographical

From perusal of the order passed by the Bench, it is observed that at page 5 in para 3 of the order, the date of filing of return of income pursuant to notice u/s 153C has been inadvertently typed as 05.02.2014 instead of 27.10.2017 which is now rectified u/s 254 (2) of the Act as the mistake is apparent on record. After the rectification, the relevant date of filing of return of income pursuant to notice u/s 153C shall now be read as “27.10.2017.”

Further, it is observed that at page No. 14 in para 14 at lines No. 13 and 26 of the Tribunal order, the due date for issuance of notice U/s 143(2) of the Act in the context of the original return of income has been inadvertently typed as “03/09/2014” instead of “30/09/2014” which is now rectified u/s 254 (2) of the Act as the original return of income has been filed on 5.02.14 and the mistake is apparent on record. After the rectification, the due date for issuance of notice U/s 143(2) of the Act shall now be read as “30/09/2014”.