M/S. BABA BHOOTNATH TRADE & COMMERCE LIMITED,MUMBAI vs. ITO, WARD - 9(2), KOLKATA, KOLKATA

ITA 1494/KOL/2017Status: DisposedITAT Kolkata30 April 2019AY 2012-132 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided to delete paragraphs 5.1 and 6 from the original order as they contained typographical errors and were not pertinent to the assessee's appeal. This corrigendum forms part of the original order.

What were the facts?

This is a corrigendum to an earlier order dated 05.04.2019 in ITA No.1494/Kol/2017 for the assessment year 2012-13. The corrigendum clarifies that two paragraphs (5.1 and 6) in the original order were typographical errors and not relevant to the assessee's case.

What were the issues?

The primary issue addressed by this corrigendum is the correction of factual errors in a previous tribunal order to ensure accuracy and relevance to the specific case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : KOLKATA

Before: Sri Aby. T. Varkey & Shri M. Balaganesh, AM]

order passed by this Tribunal dated 05.04.2019 vide are typographical error and not pertaining to the assessee/appellant’s case. Therefore, these two Paragraph Nos.5.1 & 6 are hereby deleted by this Tribunal.

This corrigendum will form part of the earlier order dated 05.04.2019.

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