What did the Tribunal hold?

The tribunal reviewed the order and found that the assessee's appeal was actually dismissed. The correction was made to reflect the correct outcome.

A typographical error was identified in a previous ITAT order dated 12/09/2018. The original order incorrectly stated that the assessee's appeal was allowed.

What were the issues?

The primary issue was the correction of a factual error in a previously issued tribunal order regarding the outcome of an appeal.

M/S. Popular Castings, Howrah vs DCIT | ITAT Kolkata 2018

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

Date: 17/12/2018 ORDER Per J. Sudhakar Reddy, AM :- A typographical error has occurred in the order of this Tribunal dt. 12/09/2018, wherein para 4, reads as follows:- “4. In the result, appeal of the assessee is allowed.” After perusing the order I find that this appeal of the assessee was dismissed. Hence para 4 of the order is rectified as under and shall henceforth be read as follows:- “4. In the result, appeal of the assessee is dismissed.” Ordered accordingly. Kolkata, the 17th day of December, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 17.12.2018 {SC SPS}

Assessment Year: 2013-14 M/s. Popular Castings Copy of the order forwarded to: 1. M/s. Popular Castings C/o Subash Agarwal & Associates Siddha Gibson 1, Gibson Lane Suite-213 2nd Floor Kolkata – 700 069 2. Deputy Commissioner of Income Tax, Circle-48, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

M/S. POPULAR CASTINGS,HOWRAH vs. DCIT, CIRCLE - 48, KOLKATA, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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