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Facts
The assessee filed a letter requesting a corrigendum to a previous order due to a typographical error in the PAN number. The original order incorrectly stated the PAN as "AAMHS9553G".
Held
The Tribunal acknowledged the typographical error and agreed to issue a corrigendum. The original order's contents are to remain un-amended, with this corrigendum being read as part of the original order.
Key Issues
Correction of a typographical error in the PAN number mentioned in the original order.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI PAVAN KUMAR GADALE, JM &
CORRIGENDUM Per Padmavathy S, AM: In relation to the order passed in the case of the aforesaid assessee vide order dated 20.11.2023, the assessee has now filed a letter dated 25.01.2024 requesting for issuing a corrigendum effecting the change in PAN Number of the said order i.e. “AAMHS9553G”.
We have gone through the said letter and find merit in the same. We admit that this is a typographical error for which this corrigendum is hereby issued. In the PAN Number, the Tribunal has inadvertently held that “AAMHS9553G.” By this corrigendum we hereby modify the PAN Number to read as “AAOCS7981B.”
M/s Sterling Martek I Private Ltd. 3. All the other contents in the said order shall remain un-amended and that this Corrigendum may be read as part and parcel of the order of the Tribunal dated 20.11.2023.
Order pronounced in the open court on 20-08-2024.