ACIT, CENTRAL CIRCLE - 1(1), KOLKATA, KOLKATA vs. M/S. CITATION INFOWARES LIMITED, KOLKATA

ITA 2004/KOL/2017Status: DisposedITAT Kolkata15 March 2019AY 2011-122 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the application for rectification of the typographical error. It corrected the assessment year in its order dated 07.12.2018 from 2011-12 to 2005-06.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata, in its order dated 07.12.2018, had incorrectly mentioned the assessment year as 2011-12 instead of 2005-06. This error originated from the Department's Form No. 36.

What were the issues?

The primary issue was a typographical error in the assessment year mentioned in a previous ITAT order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Sri S.S. Godara & Dr. A. L. Saini, AM]

In the captioned portion of the order passed by this Tribunal dated 07.12.2018 vide Assessment Year: 2011- 12 instead of Assessment Year: 2005-06.

The typographical mistake committed by this Tribunal emerged from Form No.36 (Column No.3) submitted by the Department.

This Tribunal is accepting this application for rectification of typographical error and rectifying its Order dated 07.12.2018 as Assessment Year: 2005-06 in place of Assessment Year: 2011-12.

This corrigendum will form part of the earlier order dated 07.12.2018.

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