Loading judgment…
Facts
An appeal (ITA No. 3600/Del/2023 for AY 2017-18) was decided by the Tribunal, but its cause title contained a typographical error, incorrectly mentioning the counsel's name as "Shri Shivam Yadan" instead of "Shri Shivam Yadav".
Held
The Income Tax Appellate Tribunal issued a corrigendum dated 09.04.2024 to rectify this typographical error. The corrigendum confirms the corrected name of the assessee's counsel as "Shri Shivam Yadav, Adv." and is to be read along with the original order.
Key Issues
Rectification of a typographical error in the name of the assessee's counsel in the cause title of a previous tribunal order.
Sections Cited
AI-generated summary — verify with the full judgment below
Corrigendum in order dated 09.04.2024 PER M. BALAGANESH, A. M.: This appeal was decided by this Tribunal in AY 2017-18 wherein, in the cause title a typographical error had crept wherein it has been mentioned the name of the counsel Shri Shivam Yadav was mentioned as Shri Shivam Yadan. This error is being rectified by way of this corrigendum in the cause title which reads the corrected name of the assessee counsel as Shri Shivam Yadav, Adv.