ACIT, ROHTAK CIRCLE, ROHTAK vs. SARVA HARYANA GRAMIN BANK, ROHTAK

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ITA 225/DEL/2019Status: DisposedITAT Delhi09 February 2022AY 2012-132 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal clarified that the grounds raised by the Revenue were to be dismissed, not allowed. Consequently, the appeal filed by the Revenue was dismissed.

What were the facts?

This is a corrigendum to a previous ITAT order. The corrigendum corrects specific sentences and paragraphs within the original order. The core of the correction relates to the dismissal of grounds raised by the Revenue.

What were the issues?

The primary issue was the correction of errors in the previous order, specifically regarding the outcome of the grounds raised by the Revenue and the final dismissal of the Revenue's appeal.

AI-generated summary — verify with the full judgment below

It has come to our notice that in the order pronounced on 09.02.2022 in the above case, some mistakes have crept in which are corrected by this Corrigendum.

2.

In para No.3, the sentence, “He accordingly submitted that the grounds raised by the assessee should be allowed” may be read as, “He accordingly submitted that the grounds raised by the Revenue should be dismissed.”

3.

In para No.5, the sentence, “Accordingly, the grounds raised by the assessee are allowed” may be read as, “Accordingly, the grounds raised by the Revenue are dismissed.”

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