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CORRIGENDUM I note that due to typographical mistake in para no. 14 at page no. 11 of the Tribunal’s common order dated 22.10.2019 passed in the aforesaid appeals, some mistakes have been crept in. The para no. 14 of the aforesaid order dated 22.10.2019 may now be read as under: - 14. In the result, the appeal filed by the assessee is partly allowed. Since in all the other four appeals there are similar facts and circumstances and the findings given by the Revenue Authorities, therefore, my findings given above will apply mutatis mutandis in other four appeals also, because the nature of transaction and documents are exactly same.” 2. The rest of the contents of my aforesaid order dated 22.10.2019 will remain unchanged. Sd/- (H.S. SIDHU) JUDICIAL MEMBER Dated: 23/10/2019 *Kavita Arora