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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.
Held
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.
Key Issues
Correction of factual errors in the order regarding the authority to whom the issue is remitted and updating of party addresses.
Sections Cited
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