What did the Tribunal hold?

The Tribunal rectified the error in its previous order, correcting the assessee's PAN from AFHPM9942B to AADFC2632F. This correction was made to ensure accuracy in the record.

The assessee, Carewell Properties, had its Permanent Account Number (PAN) incorrectly mentioned in a previous ITAT order. The Revenue pointed out this error.

What were the issues?

The primary issue was the correction of a factual error regarding the assessee's Permanent Account Number in a prior tribunal order.

A.C.I.T., Circle-46 vs M/S Carewell Properties | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri A.T. Varkey

Per Shri P.M. Jagtap, Vice-President:- As pointed out by the Revenue vide letter dated 8th July, 2021, there is a mistake in the order of the Tribunal dated 26th March, 2021 passed in Permanent Account No. as AFHPM9942B in place of the correct Permanent Account no. of the assessee AADFC2632F. The same is accordingly rectified and it is directed that the PAN of the assessee in the order of the Tribunal dated 26th March, 2021 be read as AADFC2632F in place of AFHPM9942B.

Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President Kolkata, the 1st day of September, 2021 Copies to : (1) Assistant Commissioner of Income Tax, Circle-46, Kolkata, Aayakar Bhawan, 1st Floor, 3, Government Place (West), Kolkata-700001 Assessment Year: 2014-2015 Carewell Properties

(2) Carewell Properties, 254/3/1, Panchanantala Road, Howrah Maidan, Howrah-711101

(3) Commissioner of Income Tax (Appeals)-14, Kolkata,

A.C.I.T.,CIRCLE-46, KOLKATA vs. M/S CAREWELL PROPERTIES, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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