Facts
The Income Tax Appellate Tribunal observed that the ITA numbers in the heading portion of its previous order, from page 2 to 6, were erroneously stated as 'ITAs No. 1136 to 1142/Del/2023' instead of the correct numbers initially recorded on the first page.
Held
The Tribunal, through this corrigendum, rectified the error. The correct ITA numbers for the relevant assessment years are now to be read as ‘ITAs No.375, 376, 377, 378 & 379/Del/2022 and CO No.65, 66, 67, 68 & 69/Del/2023’. This corrigendum forms an integral part of the main order pronounced on 13.05.2024.
Key Issues
Correction of an administrative error regarding incorrect case numbers (ITA/CO numbers) cited in the heading of a 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.