N.K. INDUSTRIES LTD.,,AHMEDABAD vs. DCIT, CIRCLE-3(1)(1)., AHMEDABAD

C O R R I G E N D U M PER MS. SUCHITRA KAMBLE, JUDICIAL MEMBER 1. The learned Counsel for the assessee has filed an application dated 17.11.2022 pointing out a typographical error, apparent from the record, crept in on paragraph No.36 of page No.53 of the order dated 16.11.2022 passed by “B” Bench of the Tribunal in AY 2012-13 in the case of N.K. Industries Ltd.

, i.e. Ground No.6, wherein it has been wrongly typed as Rs.66 crores instead of Rs.85 crores. In support of the same, learned Counsel for the assessee has placed on record copy of Form No. 36 filed by the assessee in and submitted that the order may be modified rectifying the aforesaid mistake.

3. We find that there was indeed a typographical mistake crept in on page No.53, in paragraph No.36, of the order dated 16.11.2022 passed by the Tribunal in ITA No.1211/Ahd/2018 for AY 2012-13 in the case of M/s. N.K. Industries Ltd. The mistake, which is apparent from the record, is required to be rectified; and, we accordingly rectify it as under:-

Corrigendum in NK Industreis Ltd Vs. DCIT AY : 2012-13 2 Ground No. 6 in Para 36 on page No.53 mentioned earlier in the order:- “36... ….. ….. 6. In law and in the facts and circumstances of the appellant’s case, the learned CIT(A) has grossly erred in confirming the addition of Rs.66 crore made by the Ld. Assessing Officer and the same is not warranted.”

The same should now be read as follows :- “36….. ….. ….. 6. In law and in the facts and circumstances of the appellant’s case, the learned CIT(A) has grossly erred in confirming the addition of Rs.85 crore made by the Ld. Assessing Officer and the same is not warranted.”