SANDEEP MECH. ENGINEERS LTD,KOLKATA vs. CPC, BANGALORE
ITA 368/KOL/2021Status: DisposedITAT Kolkata06 April 2022AY 2018-191 pages
AI SummaryPartly Allowed
What did the Tribunal hold?
The Tribunal acknowledged the error and issued a corrigendum to correct the PAN number. The impugned order is modified to reflect the correct PAN.
What were the facts?
The revenue filed an application pointing out an error in a previous ITAT order. The PAN number of the assessee was incorrectly mentioned in the original order.
What were the issues?
Correction of a factual error in a previously passed ITAT order regarding the assessee's PAN.
Which sections of the Income-tax Act were involved?
N/A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri A. T. Varkey & Shri Manish Borad]
order
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