Facts
The Tribunal observed a clerical error in its main order where incorrect ITA numbers ('ITAs No. 1136 to 1142/Del/2023') were cited in the heading from page 2 to page 6. The correct case numbers pertaining to the main order are ITAs No.375 to 379/Del/2022, along with CO No.65 to 69/Del/2023. This corrigendum was issued to rectify this discrepancy.
Held
The Tribunal formally pronounced this corrigendum to correct the erroneous ITA and CO numbers. It held that the main order should now be read with the corrected numbers as specified, and this corrigendum will form an integral part of the original order pronounced on 13.05.2024.
Key Issues
Correction of erroneous case (ITA and CO) numbers cited in the heading of the Tribunal's main 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.