TATA STEEL LTD,MUMBAI vs. ITO (IT) 4(1)(2), MUMBAI

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ITA 1086/MUM/2017Status: DisposedITAT Mumbai04 November 2022AY 2016-172 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessment Year mentioned in the cause title of the order dated 01/03/2018 was incorrect. The correct Assessment Year should be 2015-16, and all other contents of the original order remain unchanged.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Mumbai issued a corrigendum to a previous order. The corrigendum corrected the Assessment Year from 2016-17 to 2015-16. This correction was made at the instance of the assessee.

What were the issues?

The primary issue was the correction of a clerical error in the Assessment Year mentioned in a previously passed ITAT order.

AI-generated summary — verify with the full judgment below

This appeal has already been disposed of vide order dated 01/03/2018 by this Tribunal wherein the Assessment Year has been wrongly mentioned as 2016-17 instead of 2015-16. This aspect has been rightly brought to our attention by the assessee. Hence, we are issuing this corrigendum accordingly. The assessment year mentioned in the cause title in page one of the Tribunal order dated 01/03/2018 should be read as A.Y.2015-16. All the other contents in the said Tribunal order shall stand unamended. This Corrigendum may be read as part and parcel of the said Tribunal order.

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