ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI
What did the Tribunal hold?
The Tribunal held that several specific words, amounts, and section references in the original order were incorrect and needed to be substituted with the correct ones as detailed in the corrigendum.
What were the facts?
This judgment is a corrigendum to a previous order passed by the ITAT Mumbai. It rectifies several typographical errors in the original order concerning the assessment year 2018-19.
What were the issues?
The primary issue was the presence of inadvertent typographical errors in a previously passed ITAT order that needed correction.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “I” BENCH, MUMBAI
Order u/s. 254(1) of the Income Tax Act, 1961 was passed in the instant appeal on 15.11.2019. However, it has been subsequently pointed out by the assessee that certain errors have crept in this order. There are indeed inadvertent typographical errors in the order which are being rectified as follows:
1) On page no. 2 at para 3 (first line) of the order, the word ‘assessee’ be read as “Revenue”
2) On page 3 at para 4 (fourth line) of the order, the amount ‘US $ 15,91,520’ be read as “US $ 25,86,853”.
3) On page 3 at para 4 (eighth line) of the order, the following has been mentioned:
‘It was submitted by the assessee that RJ-S, being fiscally domiciled in India, is eligible to the benefits...............’ to 6334/Mum/2018 ACIT Vs. Reliance JioInfocomm Ltd Assessment year: 2018-19 Page 2 of 3 The same should be read as :
“It was submitted by the assessee that RJ-S, being fiscally domiciled in Singapore, is eligible to the benefits...............” On page 4 (at 14th line) of the order, the word ‘KJIPL’ be read as “RJIPL” 4) On page 9 at para 10 (in 1st and 10th line) of the order, ‘section 9(1)(vii)’ be 5) read as “section 9(1)(vi)”
6) On page 11 at para 13 (last line) of the order, ‘[i.e. Section 9(1)(v)’ be read as “[i.e. Section 9(1)(vi)]”
This corrigendum forms part and parcel of, and is to be read along with the order dated 15.11.2019 supra.
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