MIDAS CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 10(1), KOLKATA, KOLKATA
What did the Tribunal hold?
The tribunal is issuing a correction regarding the distribution of its order in ITA No. 1829/Kol/2018 for AY 2012-13. The corrigendum rectifies an error in forwarding copies of the order to various parties.
What were the facts?
This is a corrigendum to a previous order passed by the Kolkata 'A' Bench of the Income Tax Appellate Tribunal. The corrigendum clarifies the distribution of copies of the order. It does not contain substantive factual details of the original appeal.
What were the issues?
The primary issue is the correction of an administrative error in the distribution of a tribunal order. There are no substantive legal issues presented in this corrigendum.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey
CORRIGENDUM Per J. Sudhakar Reddy, AM: The Kolkata ‘A’ Bench of the Tribunal passed Corrigendum in AY 2012-13 on 27th January, 2021. 2. Copies of this Corrigendum have wrongly been forwarded to various parties. The same is corrected as under: “Copy of the order forwarded to:
1. 1. Midaas Construction Co. Pvt. Ltd., p-74, Ramswaroop Khettri Road, New Alipore, Kolkata-700 053.
2. DCIT, Circle-10(1), Kolkata.
3. CIT(A)-4, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)”
Kolkata, the 24th February, 2021. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 24.02.2021 Bidhan (P.S.)
Assessment Year: 2012-13 Midaas Construction Co. Pvt. Ltd. Copy of the order forwarded to:
1. 1. Midaas Construction Co. Pvt. Ltd., p-74, Ramswaroop Khettri Road, New Alipore, Kolkata-700 053.
2. DCIT, Circle-10(1), Kolkata.
3. CIT(A)-4, Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)
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