What did the High Court hold?

The tribunal decided to correct the typographical errors in its previous order. These corrections pertained to the appeal numbers, assessment years, and the correct name of the assessee.

The High Court was hearing an appeal and cross-objection filed against an ITAT order. The appellant pointed out typographical errors in the court's previous order regarding appeal numbers, assessment years, and the assessee's name.

What were the issues?

The primary issue was the correction of factual inaccuracies and typographical errors in a previously passed court order concerning an ITAT judgment.

CIT vs Sachin A Mehta | Calcutta High Court 2021

Serial No. OD - 1 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITA/22/2015 & Cross Objection No: OCO/3/2015 (Through Video Conferencing) COMMISSIONER OF INCOME TAX, KOLKATA-15, KOLKATA ….Appellant(s) Through : Mr. Manabendranath Bandyopadhyay, Advocate V/s SACHIN A MEHTA ….Respondent(s)

Through : Coram: HON’BLE MR. JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE RAJARSHI BHARADWAJ, JUDGE O R D E R 1. The present appeal along with the cross objection were disposed of by an order dated August 04, 2021. 2. The same was mentioned by learned counsel for the appellant stating that the appeal numbers, the assessment years and the date of decision of the Income Tax Appellate Tribunal had been wrongly recorded in the first paragraph of the order passed. It was also pointed out that the name of the assessee in the order should be ‘SACHIN A MEHTA’ instead of ‘SACHIN A MEHETA’. 3. The matter was directed to be listed today.

2 4. As is pointed out by learned counsel for the appellant and from the record it is found that the present appeal and the Cross Objections were filed by the parties against the order dated December 16, 2014 passed by Income Tax Appellate Tribunal, Kolkata ‘B’ Bench, Kolkata in I.T.A. Nos.1939 & 1940/Kol/2008 for the Assessment Years 2001-02 and 2003-04, respectively. 5. In the aforesaid facts, the typographical error in the first paragraph and the cause title of the order passed by this Court on August 04, 2021 are ordered to be corrected. 6. The first paragraph of the order dated August 04, 2021, shall read as under: “1. The revenue has filed the present appeal against the order dated December 16, 2014 passed by Income Tax Appellate Tribunal, Kolkata ‘B’ Bench, Kolkata in I.T.A. Nos.1939 & 1940/Kol/2008 for the Assessment Years 2001-02 and 2003-04, respectively.” 7. The order passed today shall form part of the order passed by this Court on August 04, 2021. 8. The copy of the order be uploaded on the website along with the order dated August 04, 2021 and shall form part of that order. Copy thereof shall be supplied with copy of the order dated August 04, 2021, whenever applied for. KOLKATA (RAJARSHI BHARADWAJ ) (RAJESH BINDAL) 17.08.2021 JUDGE CHIEF JUSTICE (ACTING) sm/GH

COMMISSIONER OF INCOME TAX, KOLKATA-15, KOLKATA vs. SACHIN A MEHTA

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments