HOOGLY ALLOY AND STEELS CO. (P) LTD,KOLKATA vs. ACIT, CIRCLE-5(2) KOLKATA, KOLKATA

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ITA 2207/KOL/2019Status: DisposedITAT Kolkata06 November 2019AY 2008-20092 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal rectified the cause title of its previous order to reflect the correct address and PAN number of the assessee, Hooghly Alloy and Steels Co. (P). Ltd. This correction was made to ensure accuracy in the official record.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata Bench issued a corrigendum to its earlier order dated 04/10/2019. The corrigendum corrected a typographical error in the cause title regarding the assessee's address and PAN number.

What were the issues?

The primary issue was a typographical error in the cause title of a previous ITAT order, which needed correction for accuracy.

AI-generated summary — verify with the full judgment below

Date of order : November 6th, 2019 CORRIGENDUM Per P.M. Jagtap, VP-KZ :- 1. We find that a typographical error has crept into the order of this Tribunal dt. 04/10/2019, wherein in the cause title, the address and PAN No. of the assessee reads as follows:- “Hooghly Alloy and Steels Co. (P). Ltd 19, Principal Khudiram Bose Road Kolkata – 700 006 [PAN: AUDPM 5838 M]”

The same is being rectified by way of this corrigendum and shall henceforth be read as under:- “Hooghly Alloy and Steels Co. (P). Ltd C/o, Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite No. 213 2nd Floor Kolkata – 700 069 [PAN: AABCH 5848 R]” 2. Ordered Accordingly.

Kolkata, the 6th day of November, 2019. Sd/- Sd/- [S.S. Godara] [P.M. Jagtap] Judicial Member Vice President Dated : 06.11.2019 {SC SPS} Assessment Year: 2008-09 Hooghly Alloy and Steels Co. (P). Ltd Copy of the order forwarded to: opy of the order forwarded to:

1. 1. Hooghly Alloy and Steels Co. (P). Ltd Hooghly Alloy and Steels Co. (P). Ltd C/o, Subash Agarwal & Associates, Advocates C/o, Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite No. 213 2nd Floor Kolkata – 700 069 2. Asstt. Commissioner of Income Tax, Circle Asstt. Commissioner of Income Tax, Circle-5(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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