ACIT, CIRCLE - 12(2), KOLKATA vs. M/S. VISUAL SECURAS LTD., KOLKATA

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ITA 2126/KOL/2018Status: DisposedITAT Kolkata18 March 2020AY 2007-082 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal corrected the name of the respondent from 'M/s. Visual Securities Ltd.' to 'M/s. Visual Securas Ltd.' on the first page of its earlier order. This corrigendum forms part of the original order.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata passed an order on March 18, 2020, for the assessment year 2007-08. A corrigendum was issued to correct a typographical error in the name of the respondent.

What were the issues?

The primary issue was a minor typographical error in the name of the assessee in the tribunal's previous order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Hearing: 27.01.2020Pronounced: 18.03.2020

CORRIGENDUM ORDER Per Shri A.T.Varkey, JM Tribunal has passed an order on 18.03.2020 in AY 2007-08. On the first page of the said order the respondent of the case is mentioned as M/s. Visual Securities Ltd. instead of M/s. Visual Securas Ltd.

2.

In place of the above mentioned caption of the case M/s. Visual Securities Ltd. M/s. Visual Securas Ltd. to be read.

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