SANJAY GHOSH,KOLKATA vs. ITO, WARD-40(3)/ NEWLY 45(3), KOLKATA, KOLKATA

ITA 1808/KOL/2017Status: DisposedITAT Kolkata14 January 2019AY 2007-081 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal issued a corrigendum to correct a factual error in its previous order. The correction specifies the correct appellate authority and its designation.

What were the facts?

This is a corrigendum to a previous ITAT order. The correction clarifies that the impugned order was passed by the CIT(Appeals) - 13, Kolkata, not the CIT(Exemption), Kolkata. The date of the order remains 10.04.2017.

What were the issues?

The issue was a misidentification of the appellate authority in the original order. The corrigendum corrects this factual inaccuracy.

AI-generated summary — verify with the full judgment below

C O R R I G E N D U M Per P.M. Jagtap, Vice President In the 2nd line of 1st para of the order passed by this Tribunal dated 26.09.2018 vide 10.04.2017 is wrongly mentioned as that of Ld. CIT(Exemption), Kolkata instead of Ld. CIT(Appeals) – 13, Kolkata. It should be read as Ld. CIT(Appeals) – 13, Kolkata dated 10.04.2017.

This corrigendum will form part of the earlier order dated 26.09.2018.

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