THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S RAJASTHAN CABLE INDUSTRIES LTD.

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ITA/116/2019HC RajasthanRJHC02078402201908 February 2022Bench: AKIL KURESHI,SUDESH BANSAL2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the oral request for correction. It directed that in the second line at page 2 of the order dated 24.11.2023, the figures '2005-06' appearing after the words 'assessment year' be deleted and the figures '2004-05' be substituted in their place. The Court noted that the order dated 24.11.2023 had been corrected accordingly. The office was also directed to correct the certified copy of the order dated 24.11.2023, if already issued. The principle derived from this decision is that procedural corrections to judgments, when agreed upon by both parties, will be allowed by the Court to ensure accuracy.

What were the facts?

This matter concerns an appeal before the High Court at Calcutta, Original Side, in the Special Jurisdiction (Income Tax). The appellant is the Commissioner of Income Tax (Large Tax Payer Unit) Kolkata, and the respondent is United Bank of India. The appeal pertains to an order dated November 24, 2023. Both parties jointly submitted that a correction was needed in the second line of page 2 of the aforementioned order. Specifically, the assessment year '2005-06' was to be deleted and substituted with '2004-05'. The Court heard the submissions of learned counsel for both the appellant and the respondent.

What were the issues?

1. Whether the assessment year mentioned in the second line at page 2 of the order dated 24.11.2023 should be corrected from 2005-06 to 2004-05. The assessee (United Bank of India) and the revenue (Commissioner of Income Tax) jointly submitted that the assessment year in the order dated 24.11.2023 required correction. The revenue's contention was that the assessment year '2005-06' should be replaced with '2004-05'. The assessee concurred with this proposed correction. No specific legal provisions or precedents were mentioned in relation to this procedural correction.

AI-generated summary — verify with the full judgment below

ITA/116/2019 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, (LARGE TAX PAYER UNIT) KOLKATA -Versus- UNITED BANK OF INDIA BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 24th January, 2024 Appearance: Ms. Smita Das De, Adv. ...for the appellant. Mr. Avra Mazumdar, Adv. ...for the respondent. The Court: Heard Ms. Smita Das De, learned standing counsel for the appellant and Mr. Avra Mazumdar, learned counsel for the respondent/assessee. Both the learned counsel for the parties jointly submit that the second line at page 2 of the order dated 24.11.2023 needs to be corrected by deleting the assessment year 2005-06 and, in place substituting the assessment year 2004-05. In view of the aforesaid, in the second line at page 2 of the order dated 24.11.2023, the figures “2005-06” appearing after the words “assessment year” is deleted and in place the figures “2004-05” is substituted.

2 The order dated 24.11.2023 has been corrected accordingly. The oral request for correction is hereby allowed. Certified copy of the order dated 24.11.2023, if already issued, shall be corrected by the office accordingly. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.

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