DCIT 10(2)(1), MUMBAI vs. J.P. MORGAN SERVICES P.LTD, MUMBAI

ITA 998/MUM/2015Status: DisposedITAT Mumbai05 January 2018AY 2010-112 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided to issue a corrigendum to rectify the clerical mistake. The name of the assessee was corrected from 'J.P. Morgan Services Pvt. Ltd.' to 'J.P. Morgan Services India Private Limited'.

What were the facts?

The assessee, J.P. Morgan Services India Private Limited, brought to the Tribunal's notice that the word 'India' was missing from its name in a previous order. The Tribunal reviewed the order and found this to be a clerical mistake.

What were the issues?

The primary issue was a clerical error in the assessee's name as recorded in the Tribunal's order.

AI-generated summary — verify with the full judgment below

In the said appeals, the Tribunal has passed a common and consolidated order on 11.08.2017. The assessee vide letter dated 15.11.2017 has brought to our notice that the word ‘India’ is missing

Co rri g en d um -IT A No .998 & 1184/Mum/2015 in the address of the assessee company and has submitted that a corrigendum may be issued to mention correct address of the assessee company in the said order.

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