What did the Tribunal hold?

The tribunal corrected the assessee's name in the cause title of the order. The order dated 11th July 2018 was modified solely to rectify this typographical error.

The assessee's name was inadvertently mentioned as 'Sterling and Will Pvt Ltd' instead of 'Sterling and Wilson Pvt. Ltd.' in the cause title of the Income Tax Appeal. This was a clerical error in the original order.

What were the issues?

Correction of a clerical error in the assessee's name in the appeal order.

Sterling and Wilson P.Ltd vs Addl CIT Now Asst CIT RG 7(2) Now… | ITAT Mumbai 2018

Aayakr ApIlaIya AiQakrNa “I” nyaayapIz maMuba[- mao. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 4478/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2008-09) Sterling and Wilson Pvt. Ltd. 9th Floor, Universal Majestic …… (ApIlaaqaI- / Appellant) LP Lokhande Marg, Chembur, Mumbai-400 043 Vs. The Addl. Commissioner of Income Tax, (Now Assistant Commissioner of Income Tax) …… (p`%yaqaaI- / Respondent) Range 7(2) (Now Circle 14(3)(2)) Mumbai स्थायी लेखा िं./PAN No. AAACS9939D ुनवाई की तारीख / Date of hearing: 11-07-2018 घोषणा की तारीख / Date of pronouncement : 11-07-2018 शुद्धिपत्र की तारीख / Date of Corrigendum 23-08-2018 शुद्धिपत्र / CORRIGENDUM

While passing the order dated 11th July 2018, in the aforesaid Income Tax Appeal, in the cause title name of assessee has been inadvertently mentioned as ‘sterling and Will Pvt Ltd’ instead of ‘Sterling and Wilson Pvt. Ltd.’, which now stands corrected and the name of assessee may be read as ‘Sterling and Wilson Pvt. Ltd.’ The order dated 11th July 2018, is modified to this extent only. (राजेश कुमार /RAJESH KUMAR) (महावीर स िंह /MAHAVIR SINGH) (लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER) मुिंबई, ददनािंक/ Mumbai, Dated: 23-08-2018 सुदीप सरकार, व.निजी सचिव / Sudip Sarkar, Sr.PS आदेश की प्रनिलिपप अग्रेपिि/Copy of the Order forwarded to : अपीलाथी / The Appellant 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त(अपील) / The CIT(A) 3. आयकर आयुक्त / CIT 4. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, मुिंबई / DR, ITAT,

Mumbai गार्ड फाईल / Guard file. 6. आदेशािुसार/ BY ORDER, त्यावपत प्रयत //// उप/सहायक पंजीकार (Asstt.

STERLING AND WILSON P.LTD,MUMBAI vs. ADDL CIT NOW ASST CIT RG 7(2) NOW CIR 14(3)(2), MUMBAI

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