DCIT 2(1)(2), MUMBAI vs. FANCY CORPORATION LTD, MUMBAI

ITA 464/MUM/2016Status: DisposedITAT Mumbai14 March 2018AY 2012-132 pages

AI SummaryRemanded

What did the Tribunal hold?

The corrigendum rectifies inadvertent mistakes in the original order. No substantive decision on the appeal's merits is provided in this excerpt.

What were the facts?

This is a corrigendum to an ITAT Mumbai order dated 29-12-2017. The original appeal was by the Revenue against an order of the CIT(A) for the assessment year 2012-13. The assessment was framed by the ACIT under section 143(3) of the Income Tax Act.

What were the issues?

The primary issue is the rectification of errors in a previous ITAT order. The substantive legal issues of the original appeal are not detailed here.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

CORRIGENDUM In the above mentioned assessee’s appeal, there are certain inadvertent mistakes of order dated 29-12-2017, which is rectified and read as under:

“This appeal by the Revenue is arising out of the order of Commissioner of Income Tax (Appeals)- 4, Mumbai, [in short CIT(A)] in appeal No. CIT(A)-4/IT-64/ACIT-2(1)(2)/2014-15 dated 16-11-2015. The Assessment was framed by the Asst. Commissioner of Income Tax-Circle 2(1)(2), Mumbai (in short ACIT) for the assessment year 2012-13 vide order dated 23-02-2015 under section 143(3) of the Income Tax Act, 1961(hereinafter ‘the Act’).

The mistake is rectified accordingly.

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