What did the Tribunal hold?

The Tribunal, in its original order, had dismissed the appeal filed by the Revenue. This corrigendum confirms that the Revenue's appeal was indeed dismissed.

This is a corrigendum to an earlier ITAT order. The original appeal was filed by the Revenue against the assessee company. The corrigendum rectifies a typographical error in the concluding paragraph of the original order.

What were the issues?

The primary issue was the rectification of a typographical error in the final decision of the appeal. The substantive legal issues of the original appeal are not detailed here.

DCIT vs M/S. the Peerless General Finance… | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: Shri J. Sudhakar Reddy & Shri Aby T. Varkey]

Heard together (2 matters)

I.T.A. No. 2519/Kol/2018

C.O. No. 2/Kol/2019

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

CORRIGENDUM Per J. Sudhakar Reddy, AM: This Tribunal disposed off the above mentioned appeal on 18.06.2020. We find that an inadvertent typographical error has crept into the order of the Tribunal. We rectify the same as under. 2. The 14th paragraph of the order should be read as follows: “In the result, the appeal of the Revenue is dismissed.” Kolkata, the 6th July, 2020. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 06.07.2020 Bidhan

C.O. No. 2/Kol/2019 Assessment Year: 2012-13 M/s. The Peerless General Finance & Investment Co. Ltd. Copy of the order forwarded to:

1. 1. DCIT, Circle-3(1), Kolkata 2. M/s. The Peerless General Finance & Investment Co. Ltd., 03, Esplanade East, Kolkata-700 069.

3. CIT(A)-19, Kolkata. (sent through e-mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)

DCIT, CIRCLE - 3(1), KOLKATA vs. M/S. THE PEERLESS GENERAL FINANCE & INVESTMENT COMPANY LIMITED, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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