V. K. INDUSTRIES,MUMBAI vs. DCIT - 30(2), MUMBAI
What did the Tribunal hold?
The Tribunal verified the records and found that the appeal indeed pertained to the assessment year 2009-10. Consequently, a corrigendum was issued to correct the assessment year in the cause title.
What were the facts?
The assessee filed an appeal before the ITAT. The cause title of the ITAT's order incorrectly mentioned the assessment year as 2008-09, while the body of the order correctly stated it as 2009-10.
What were the issues?
The primary issue was the correction of a factual error in the assessment year mentioned in the ITAT's order's cause title.
AI-generated summary — verify with the full judgment below
The assessee has moved this petition, wherein it is submitted that the appeal numbered as 2009-10, but the assessment year has been wrongly mentioned as 2008-09 in the cause title of the order dated 17-05-2018 passed by the Tribunal.
We verified the record and notice that the appeal actually related to Assessment year 2009-10 only and it has been wrongly mentioned as 2008-09 in the cause title of the order passed by the Tribunal, even though the assessment year was correctly stated as 2009-10 in the body of the order.
Accordingly we issue this corrigendum and state that the assessment year should be read as “2009-10” in the cause title in the place of “2008-09”. Ordered accordingly on 31st July, 2018.
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