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Facts
The original common order disposing of cross-appeals for AY 2012-13 contained factual errors. The corrigendum addresses mistakes related to the year mentioned for previous appeals and the distinction between Assessment Year and Financial Year in ground number IV & V.
Held
The Tribunal has corrected a mistake where "Assessment Year 2007-08" was incorrectly stated instead of "Assessment Year 2010-11" for a previous appeal. Additionally, "Assessment Year" was incorrectly used instead of "Financial Year" when referring to deductions for specific years.
Key Issues
Correction of factual errors in a previous Tribunal order regarding cross-appeals for AY 2012-13.
Sections Cited
Section of IT Act not specified in the provided text
AI-generated summary — verify with the full judgment below
CORRIGENDUM 1. Cross Appeals for the Assessment Year 2012-13 [ITA No. 1886/Mum/2023 & 28/02/2024.
While adjudication Ground No. III raised in 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/-).