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Facts
This is a corrigendum to an order passed on 17.02.2023 concerning ITA Nos. 4275 & 4789/Mum/2015 for AY 2010-11. The corrigendum rectifies a mistake in the assessee's name mentioned in the original order.
Held
The Tribunal has decided to issue a corrigendum to rectify an inadvertent error in the previously passed order. The error pertains to the misstatement of the assessee's name.
Key Issues
Correction of assessee's name in the original order due to an inadvertent error.
Sections Cited
254(1) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
(Assessment Year: 2010-11) Concentrix Services India Private Dy. CIT-10(1)(1), Limited (Erstwhile Dy. CIT-8(1)), (Formerly known as Minacs Private Mumbai Limited, Minacs Limited, Aditya Birla Minacs Worldwide Limited and Vs. Successor to Aditya Birla Minacs IT Services Limited, pursuant to Amalgamation) 9th Floor, Symphony IT Park, Chandivali Farm Road, Andheri (E), Mumbai-400 072 PAN/GIR No. AAACT 1567 A (Assessee) : (Revenue) & (Assessment Year: 2010-11) Dy. CIT-10(1)(1), Concentrix Services India Private (Erstwhile Dy. CIT-8(1)), Limited Mumbai (Formerly known as Minacs Private Limited, Minacs Limited, Aditya Birla Minacs Worldwide Limited and Vs. Successor to Aditya Birla Minacs IT Services Limited, pursuant to Amalgamation) 9th Floor, Symphony IT Park, Chandivali Farm Road, Andheri (E), Mumbai-400 072 PAN/GIR No. AAACT 1567 A (Revenue) : (Assessee) Assessee by : Shri Yogesh Thar / Ms. Ayushi Modani Revenue by : Ms. Samruddhi Dhananjay Hande CORRIGENDUM Per Kavitha Rajagopal, J M: Order u/s. 254(1) of the Income Tax Act, 1961 was passed in the instant appeal on 17.02.2023. However, it has been subsequently found that certain inadvertent error had
There was a mistake in the assessee’s name, which was wrongly mentioned as M/s. Minacs Private Limited instead of M/s. Concentrix Services India Private Limted. Hence, the same should be read “M/s. Concentrix Services India Private Limted.”
This corrigendum forms part and parcel of, and is to be read along with the order dated 17.02.2023 supra.
Sd/- Sd/- (Prashant Maharishi) (Kavitha Rajagopal) Accountant Member Judicial Member Mumbai; Dated : 09.10.2023 Roshani, Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,