PEARS SECURITIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-5(2), KOLKATA

ITA 177/KOL/2020Status: DisposedITAT Kolkata15 December 2022AY 2012-131 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal directed that the assessment year be corrected to A.Y. 2012-13 and the quantum figure be corrected to Rs. 48,00,00,000/-. This corrigendum forms part of the original order.

What were the facts?

This is a corrigendum to a previous ITAT order. The original order incorrectly stated the assessment year as 2018-19 instead of 2012-13. Additionally, a quantum figure was wrongly mentioned as Rs. 48,00,000/- instead of Rs. 48,00,00,000/-.

What were the issues?

The key legal issue was the correction of factual errors in a previously passed ITAT order regarding the assessment year and a quantum figure.

AI-generated summary — verify with the full judgment below

Order : 15.12.2022 C O R R I G E N D U M Per Sonjoy Sarma, JM In the order passed by this Tribunal dated 05.09.2022 vide /Kol/2020, the assessment year has been wrongly mentioned as A.Y. 2018-19 on the top of the first page. It should be read as A.Y.2012-13. And also at page 1 in ground no. (ii) of the order of this Tribunal dated 05.09.2022, the quantum figure has been wrongly mentioned as Rs. 48,00,000/- instead of Rs. 48,00,00,000/-. It should be read as Rs. 48,00,00,000/-.

This corrigendum will form part of the earlier order dated 05.09.2022.

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