ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S PRESSMAN REALTY LTD., KOLKATA
In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal held that the respondent's name was incorrectly typed as 'M/s. Selvel Advertising Private Limited' instead of 'M/s. Pressman Realty Ltd.'. This error was corrected in the official record.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) Kolkata 'D' Bench issued a corrigendum to a previous order dated 09/11/2018. The corrigendum rectified a typographical error in the cause title and the copy forwarded to the section.
What were the issues?
The primary issue was the correction of a typographical error in the cause title of a previously issued ITAT order regarding the identity of the respondent.
AI-generated summary — verify with the full judgment below
order of this Tribunal, dt. 09/11/2018, wherein at the cause title and in the copy forwarded to section, of the order the Respondent’s title has been typed as under: M/s. Selvel Advertising Private Limited..................……..……………….…...……..….…….......Respondent M/s. Pressman Realty Ltd 10A, Pressman House Lee Road Kolkata – 700 020 [PAN : AABCP 6865 C]
The same is hereby being rectified and henceforth be read as follows:- M/s. Pressman Realty Ltd...............................................................................……..….…….......Respondent 10A, Pressman House Lee Road Kolkata – 700 020 [PAN : AABCP 6865 C] Ordered accordingly. Kolkata, the 11th day of December, 2018. Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : .12.2018 {SC SPS}
Assessment Year: 2010-11 M/s. Selvel Advertising Private Limited Copy of the order forwarded to: 1. M/s. Pressmal Realty Ltd. 10A, Pressman House Lee Road Kolkata – 700 020
ACIT, Circle-12(2)), Kolkata
CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.
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