M/S. MAHAMEDHA ESTATES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal directed the correction of a typographical/clerical error in the cause title of the original order. This correction is minor and does not alter the original decision of the bench.
What were the facts?
This judgment is a corrigendum to a previous order dated 18/03/2019. A clerical error was identified in the cause title of the original order concerning the name of the Departmental Representative.
What were the issues?
The primary issue was a clerical error in the cause title of a previous ITAT order, which needed rectification without affecting the substantive decision.
AI-generated summary — verify with the full judgment below
CORRIGENDUM IN ORDER DATED 18/03/2019 PER PRASHANT MAHARISHI, A. M. 1. It has come to our notice that in the order dated 18/03/2019 in 6294/Del/2013 for the Assessment Year 2007-08 that certain typographical/ clerical error has crept into in the cause title page of the order wherein the name of the CIT DR Ms Rinku Singh is not mentioned as departmental representative, therefore, the above error is rectified in the cause title of the order and now the correct Cause title is read as under:-
Shri Ashwani Taneja, Adv Assessee by : Shri Saurabh Goyel, CA Shri Udit Chauhan, Adv Revenue by: Ms. Rinku Singh, Add. CIT, Sr. DR
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