BHARAT KUMAR,MUMBAI vs. INCOME TAX OFFICER, JALORE

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ITA 3275/MUM/2024Status: DisposedITAT Mumbai19 September 2024AY 2018-19Bench: Shri Narender Kumar Choudhry (Judicial Member), Shri Omkareshwar Chidara ( (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The corrigendum rectifies two specific errors in the original order. Firstly, it clarifies that the issue is remitted to the Assessing Officer (AO) and not the Commissioner of Income Tax (Appeals) [CIT(A)]. Secondly, it states that the addresses of the appellant and the AO have been corrected in the cause title as per the revised Form No. 36.

What were the facts?

This document is a corrigendum issued for ITA No. 3275/Mum/2024, concerning Bharat Kumar for AY 2018-19. The corrigendum addresses mistakes made in the original order pronounced on 29.8.2024, which was heard on 22.8.2024.

What were the issues?

Correction of factual errors in the order regarding the authority to whom the issue is remitted and updating of party addresses.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Certain mistakes have crept in inadvertently while passing the order in the case of Bharat Kumar in 22.8.2024 and pronounced on 29.8.2024, which are rectified as under :- a) At paragraph 6 it was mentioned that the issue is remitted to the file of the Ld. CIT(A) should be read as the issue is remitted to the file of the Ld. AO. b) As per revised form No. 36, updated addresses of the appellant and the AO are corrected above in the cause title of this corrigendum.

Sd/- Sd/- ( Narender Kumar Choudhry) (Omkareshwar Chidara) Judicial Member Accountant Member Mumbai : 19.09.2024 Copy of the Order forwarded to :

2 Bharat Kumar

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