HINDUSTAN PETROLEUM CORPORATION LTD,MUMBAI vs PRINCIPAL COMMISSIONER OF INCOME TAX -1, MUMBAI

CORRIGENDUM Vide application dated 15.10.20, Sh. Shrikant R. Hasyagar, Chief General Manager-Tax, M/s Hindustan Petroleum Corporation Limited has brought to our notice a mistake apparent in the order dated 02.03.2020, passed by the “H” Bench of the Tribunal in assessee‟s appeal, Tribunal has mentioned the Assessment Year 2014-15 instead of Assessment Year 2013-14.

We have perused the record in the light of the contents of the application filed on behalf of the assessee. As submitted by the applicant, the „H‟ Bench of the Tribunal has disposed off the captioned appeal vide order dated 02.03.2020. The said appeal pertains to Assessment Year 2013-14, however, in the order dtd. 02.03.2020, Assessment Year has been shown as 2014-15, which is factually incorrect. In our considered view this is a mistake apparent from the record, which requires rectification. Therefore, by way of this corrigendum we rectify the said mistake and replace the incorrect assessment year “2014-15” appearing on page No. 1 of the order with the correct assessment year “2013-14”. Hence, the Assessment Year

HINDUSTAN PETROLEUM CORPORATION LTD,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, MUMBAI