JAYA HIND INDUSTRIES LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 9, PUNE

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ITA 738/PUN/2018Status: DisposedITAT Pune21 July 2022AY 2013-143 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal held that the previous order's cause title and specific section reference were incorrect and needed to be amended. The corrigendum clarifies which appeal pertains to which assessment year and corrects a typographical error.

What were the facts?

This judgment is a corrigendum to a previous order concerning appeals for AY 2012-13 and 2013-14. It corrects the ITA numbers, assessment years, and a specific section reference (80-G instead of 80B).

What were the issues?

The primary issue was the correction of factual errors in the original ITAT order, including the misstatement of appeal numbers, assessment years, and a specific section reference.

Which sections of the Income-tax Act were involved?

None explicitly mentioned as being decided upon, but Section 80-G and 80B are referenced in the correction.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

Heard together (2 matters)

ITA No. 738/PUN/2018
ITA No. 739/PUN/2018

Read from the judgment's own cause title. This page is filed under one of them.

CORRIGENDUM PER S.S. GODARA, JM : These assessee’s twin appeals for A.Y. 2012-13 and 2013-14 have been disposed of by this Bench vide its order dated 15-07-2022. However, we find that while mentioning the cause title it has been wrongly mentioned as under:

“ITA No. 238 and 739/PUN/2018: A.Y. 2012-13 and 2013-14”

2.

However, it is seen that the correct its corresponding assessment year have been wrongly mentioned and the same should be read follows:

ITA No. 739/PUN/2018: A.Y. 2012-13” 3. It is also noticed that while uploading the Tribunal order on the website, the relevant correction made on page 1 line three under the heading for A.Y. 2012-13, has not been carried out. We therefore, direct that word “80-G” should be read in place of word “80B”.

We order accordingly.

Further, para 10 of the said order dated 15th July 2022 should be 3. replaced with the following paragraph.

2 and 739/PUN/2018 Jaya Hind Industries A.Y. 2012-13 and 2013-14 “10. To sum up, assessee’s former appeal A.Y. 2013-14 is partly allowed and latter case ITA No. 739/PUN/2018 for A.Y. 2012-13 is allowed in above terms. A copy of this order be placed in the respective file. Ordered accordingly.”

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