BISWANATH AGARWAL & SONS (HUF),KOLKATA vs. ITO, WARD - 34(1), KOLKATA, KOLKATA

These three appeals were disposed off by this Tribunal vide order dated 16.10.2018. Subsequently a petition praying for issue of Corrigendum was filed by the respective assesses with regard to change in first paragraph of the Tribunal order. We

2 2287 & 2280/Kol/2017 Navneet Agarwal (HUF) and Ors. A.Yr. 2014-15 have gone through the facts available on record and find that first paragraph of the order passed by this Tribunal requires to be modified, for which purpose this corrigendum is hereby issued. The para 1 of the Tribunal order dated 16.10.2018 accordingly stands modified as under:

The appeal of the assessee in the case of Navneet Agarwal (HUF) in for assessment year 2014-15 arises out of the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [in short the ld. CIT(A)] in Appeal no. 393/CIT(A)-10/Wd-35(2)/14-15/16-17/Kol dated 04.10.2017 against the order passed by the learned Income Tax Officer, Ward-35(2), Kolkata [in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 28.12.2016.

The appeal of the assessee in the case of Bishwanath Agarwal in for assessment year 2014-15 arises out of the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [in short the ld. CIT(A)] in Appeal no. 397/CIT(A)-10/Wd-34(1)/ 16-17/Kol dated 07.09.2017 against the order passed by the learned Income Tax Officer, Ward-34(1), Kolkata [in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 19.12.2016.

The appeal of the assessee in the case of Bishwanath Agarwal & Sons (HUF) in 2014-15 arises out of the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [in short the ld. CIT(A)] in Appeal no. 394/CIT(A)-10/Wd-34(1)/ 16-17/Kol dated 07.09.2017 against the order passed by the Learned Income Tax Officer, Ward-34(1), Kolkata [in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 19.12.2016.

3 2287 & 2280/Kol/2017 Navneet Agarwal (HUF) and Ors. A.Yr. 2014-15 We hereby direct that this Corrigendum has to be read along with the appellate order disposed off by this Tribunal on 16.10.2018.