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Facts
This document is a corrigendum to a common order dated 28/02/2024 concerning cross-appeals for AY 2012-13. The corrigendum addresses two specific mistakes identified in the original order.
Held
The first mistake involved incorrectly stating the assessment year in relation to ITA No. 3137 & 3052/Mum/2014, which has been rectified to 'Assessment Year 2010-11'. The second mistake was mentioning 'Assessment Year' instead of 'Financial Year' when referring to deductions claimed for AY 2008-09, 2009-10, and 2010-11.
Key Issues
Correction of factual errors in the Tribunal's previous order regarding assessment years and financial years mentioned for deductions.
Sections Cited
AI-generated summary — verify with the full judgment below
CORRIGENDUM 1. Cross Appeals for the Assessment Year 2012-13 [ITA No. 1886/Mum/2023 & were disposed off by way of common order, dated 28/02/2024.
While adjudication Ground No. III raised in ITA No. 1886/Mum/2023 some mistakes had crept in been inadvertently. The details of order passed by the Tribunal in appeal for the Assessment Year 2010-11 were incorrectly stated as “Assessment Corrigendum ITA No. 1886 & 1985/Mum/2023 Assessment Year: 2012-13 Year 2007-08 [ITA No. 3137 & 3052/Mum/2014]”. The said mistake is hereby rectified by way of the present Corrigendum and accordingly, the aforesaid phrase in Paragraph 16 at page 9-10 of the aforesaid common, order dated 28/02/2024, shall stand replaced by and be read as “Assessment Year 2010-11 [ITA No. 3137 & 3502/Mum/2014]”.
While adjudication Ground No. IV & V raised in some mistakes had been inadvertently. In Paragraph 33 at page 16 & 17 the Tribunal has recorded as under:
No disallowance was made in respect of identical deduction claimed for the Assessment Years 2008-09 (INR 93,65,935/-), 2009-10 (INR 1,13,18,201/-), and 2010-11 (INR 88,06,270/-).
In the above sentence “Assessment Year” has been incorrectly mentioned in place of “Financial Year”. The said mistake is hereby rectified by way of the present Corrigendum and accordingly the above sentence shall stand replaced by and be read as under:
No disallowance was made in respect of identical deduction claimed for the Financial Years 2008-09 (INR 93,65,935/-), 2009-10 (INR 1,13,18,201/-), and 2010-11 (INR 88,06,270/-).