THR PR. COMMISSIONER OF INCOME TAX-2 NASHIK vs. CHARUSHILA SURESH BOROLE

PDF · subscribers

ITA/73/2018HC BombayHCBM03038413201817 February 2021Author: HON'BLE SHRI JUSTICE SUNIL P. DESHMUKH,HON'BLE SHRI JUSTICE ABHAY AHUJA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the date appearing in the order dated 17th February 2021 should be corrected from '01-02-2021' to '09-02-2021'. This correction pertains to the date of the letter instructing the learned advocate to withdraw the matters. The Court directed that the correction be carried out and that the corrected date should be deemed part of the order dated 17th February 2021. The Court also clarified that the rest of the order dated 17th February 2021 remains the same. No substantive issues of the income tax appeals were decided.

What were the facts?

This judgment concerns several Income Tax Appeals filed before the High Court of Judicature of Bombay, Bench at Aurangabad. The appeals were listed for correction of a date in a previous order. The date of the letter instructing the learned advocate to withdraw the matters was incorrectly printed as '01-02-2021' and needed to be corrected to '09-02-2021'. The appeals themselves were listed for withdrawal. The judgment specifically addresses the correction of this date in an order dated 17th February 2021, stating that the rest of the order remains unchanged.

What were the issues?

The Tribunal was not required to decide any substantive issues of law or fact in this particular proceeding. The sole matter before the Court was a procedural correction. The issue was whether the date of the withdrawal instruction letter, which was incorrectly recorded as '01-02-2021', should be corrected to '09-02-2021' in the order dated 17th February 2021. Arguments: Assessee: Not recorded. Revenue: Not recorded. The proceeding appears to be initiated by the Revenue for correction of a date, and the appeals themselves were to be withdrawn.

AI-generated summary — verify with the full judgment below

(1) ITA-63.2010 & ors.odt IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD 901 TAX APPEAL NO.63 OF 2010 THE COMMISSIONER OF INCOME TAX II VERSUS SADHANA UMAKANT DHAKE AND 902 INCOME TAX APPEAL NO.15 OF 2012 THE COMMISSIONER OF INCOME TAX, ABAD VERSUS MIRZA QUAISAR BAIG AND 903 INCOME TAX APPEAL NO.27 OF 2014 WITH ITA/28/2014 WITH ITA/29/2014 IN ITA/28/2014 WITH ITA/30/2014 THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S MULAY CONSTRUCTIONS PVT. LTD. AND 904 INCOME TAX APPEAL NO.100 OF 2016 THE PR. COMMISSIONER OF INCOME TAX-1, AURANGABAD VERSUS M/S PEOPLES CO-OPERATIVE BANK LTD. AND 905 INCOME TAX APPEAL NO.68 OF 2018 THE PR. COMMISSIONER OF INCOME TAX-2 NASHIK VERSUS AADHUNIK INFRASTRUCTURE DEVELOPMENT PVT LTD., JALGAON AND 906 INCOME TAX APPEAL NO.73 OF 2018 THR PR. COMMISSIONER OF INCOME TAX-2 NASHIK VERSUS CHARUSHILA SURESH BOROLE AND (2) ITA-63.2010 & ors.odt 907 INCOME TAX APPEAL NO.2 OF 2019 THE PR. COMMISSIONER OF INCOME TAX-1 AURANGABAD VERSUS M/S ABHAY CONTEX PVT LTD., JALNA AND 908 INCOME TAX APPEAL NO.3 OF 2020 THE PR. COMMISSIONER OF INCOME TAX - 1 AURANGABAD VERSUS M/S. PARESH FARMS PVT LTD., AURANGABAD ... Mr. Alok Sharma, senior panel advocate for appellant. ... CORAM : SUNIL P. DESHMUKH AND ABHAY AHUJA, JJ. DATE : 11th March 2021. PER COURT :-

Matters are appearing on board for correction of date since the date of letter instructing learned advocate to withdraw the matters is printed as “01-02-2021”, which in fact is “09-02-2021”.

As such, the date appearing in order dated 17th February 2021 be corrected as “09-02-2021” in place of “01-02-2021”. Correction be carried out and the corrected date should be deemed to be part of the order dated 17th February 2021. 3. Rest of the order dated 17th February 2021 remains the same. (ABHAY AHUJA, J.) (SUNIL P. DESHMUKH, J.) VD_Dhirde

Recent GST High Court judgments

Search GST case law →