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Facts
The Income Tax Appellate Tribunal (ITAT) identified an error in the ITA numbers cited in the heading portion of its previous order (ITAs No. 1136 to 1142/Del/2023) from page 2 to page 6. The correct case numbers related to M/s. Zeus Impex Pvt. Ltd. and ACIT for various assessment years were mentioned on the first page of the original order.
Held
The tribunal issued a corrigendum rectifying the erroneous citation. It clarified that the correct case numbers for the said order are ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023. This corrigendum is to be considered part of the main order pronounced on 13.05.2024.
Key Issues
Rectification of an incorrect case number citation in the heading of a prior tribunal order.
Sections Cited
AI-generated summary — verify with the full judgment below
CORRIGENDUM PER PRADIP KUMAR KEDIA - A.M.: It has come to the notice of the Tribunal that ITA number has been wrongly mentioned in the heading portion on page no. 2 to page no. 6 as ‘ITAs No. 1136 to 1142/Del/2023’ instead of the correct position as mentioned in the first page of the same order. Thus, the error crept in the heading second page onwards stands rectified and may be read as ‘ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023’. This corrigendum shall form part of the main order in ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023 pronounced on 13.05.2024.
This corrigendum pronounced on 02 September, 2024.