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Facts
The original Tribunal order dated 29.02.2024 contained a clerical error, incorrectly stating the assessee's PAN as AAWPU2316H in its cause title. The correct PAN for the assessee, Uggarsain, is ACWPU2316H.
Held
The Tribunal issued this corrigendum to rectify the mistake. It directed that the correct PAN, ACWPU2316H, should be read and substituted for the wrongly mentioned PAN in the cause title of its earlier order dated 29.02.2024.
Key Issues
Correction of a clerical error regarding the assessee's Permanent Account Number (PAN) in the cause title of a previously issued Tribunal order.
Sections Cited
AI-generated summary — verify with the full judgment below
order dated 29.02.2024, a mistake has crept in inasmuch as the PAN number of the assessee in the cause title of the order has been wrongly mentioned as AAWPU2316H whereas the correct PAN of the assessee should have been ACWPU2316H. Therefore, the correct PAN of the assessee in the cause title of the said Tribunal order dated 29.02.2024 in the above appeal may be read as ACWPU2316H. Sd/- Sd/- (G.S. PANNU) (ANUBHAV SHARMA) VICE PRESIDENT JUDICIAL MEMBER Dated, 11th July, 2024.
(ITA No.1994/Del/2023) Corrigendum