What did the Tribunal hold?

The tribunal corrected a specific CBDT Circular number mentioned in its previous order. The original order remains otherwise unmodified.

The Income Tax Appellate Tribunal (ITAT) Mumbai bench passed an order on July 30, 2018. A corrigendum was issued on August 8, 2018, to correct a clerical error.

What were the issues?

The primary issue was a clerical error in referencing a CBDT circular number in the tribunal's order.

ACIT vs E City Investments and Holding… | ITAT Mumbai 2018

आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 913/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12)

Asst. Commissioner of Income Tax-9(2)(2), …… (ApIlaaqaI- / Appellant) Room No. 665A, 6 th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400 020 Vs. E-City Investments and Holding Company Pvt. Ltd, , 844/4, Fun Republic, Shah Industrial …… (p`%yaqaaI- / Respondent) Estate, Off. New Link Road, Andheri (west) Mumbai-400 053 स्थायी लेखा िं./PAN No. AAACE8030F ुनवाई की तारीख / Date of hearing: 30-07-2018 घोषणा की तारीख / Date of pronouncement : 30-07-2018 शुद्धिपत्र की तारीख / Date of Corrigendum 08-08-2018 शुद्धिपत्र / CORRIGENDUM

While passing the order dated 30th July 2018, in the order of CBDT Circular No. has been inadvertently mentioned as 3/2008 instead of 3/2018, which now stands corrected and the CBDT Circular No. of the order may be read as CBDT Circular No. 3/2018. The order dated 30th July 2018, is modified to this extent only. (महावीर स िंह /MAHAVIR SINGH) (जी. मंजुनाथ /G MANJUNATHA) (लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER) Mumbai, Dated: 08-08-2018 Sudip Sarkar /Sr.PS Copy of the Order forwarded to:

The Appellant

The Respondent.

The CIT (A), Mumbai.

CIT BY ORDER,

DR, ITAT, Mumbai

Guard file. ////

ASST CIT 9(2)(2), MUMBAI vs. E CITY INVESTMENTS AND HOLDING COMPANY P.LTD, MUMBAI

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