M/S. RAMLAL RUPCHAND,KOLKATA vs. ITO, WARD - 45(1), KOLKATA, KOLKATA

ITA 1210/KOL/2018Status: DisposedITAT Kolkata23 October 2018AY 2009-102 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's previous order, which dismissed the assessee's appeal, contained a typographical error. The corrected order now states that the assessee's appeal is allowed.

What were the facts?

This is a corrigendum to a previous ITAT order dated September 28, 2018. A typographical error was identified in paragraph 5 of the original order. The corrigendum rectifies this error.

What were the issues?

The primary issue was the correction of a typographical error in a previously issued tribunal order regarding the outcome of the assessee's appeal.

AI-generated summary — verify with the full judgment below

CORRIGENDUM Per J. Sudhakar Reddy:- A typographical error has occurred in the order of this Tribunal, dt. September 28th 2018, wherein at para 5, it has been typed as follows:- “5. In the result, appeal of the assessee is dismissed.” By this Corrigendum, the mistake in the order is rectified and para 5 shall henceforth be read as follows:- “5. In the result, appeal of the assessee is allowed.”

Kolkata, the 23rd day of October, 2018.

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