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Facts
This document is a corrigendum to a separate order passed by the undersigned in Special Bench ITA No. 7544/Mum/2011 for the Assessment Year 2000-01. It corrects a mistake in referencing a 'draft order'.
Held
The Tribunal held that in certain paragraphs of the aforementioned order, the term 'draft order' was inadvertently used instead of 'order'. These specific paragraphs have been modified to reflect the correction.
Key Issues
Correction of a typographical error in the previous order where 'draft order' was mistakenly used instead of 'order'.
Sections Cited
AI-generated summary — verify with the full judgment below
(Assessment Year:2000-01) CORRIGENDUM PER OM PRAKASH KANT, A.M.: In the separate order dated 03/10/2024 passed by undersigned in Special Bench in some paragraphs reference has been made to the ‘draft order’ proposed by the Ld. Judicial Member Shri Amit Shukla. In those paragraphs, the word ‘draft order’ has been mentioned due to inadvertent mistake and same should have been mentioned as ‘order’ only. Accordingly, the paragraph Nos. 3, 4, 6, 7 and 9.2 of the order are modified and the word ‘draft order’ therein, should be read as ‘order’ only.
Pronounced on 04/10/2024. Sd/- (OM PRAKASH KANT) ACCOUNTANT MEMBER Mumbai; Dated: 04/10/2024 Rahul Sharma, Sr. P.S.
SKF India Limited 2 ITA No No. 7544/MUM/2011