AMBRISH MANOJ DHUPELIA,MUMBAI vs. DCIT CEN CIR 1, MUMBAI

ITA 5720/MUM/2016Status: DisposedITAT Mumbai10 November 2017AY 2005-063 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal rectified the previous order to state that all the appeals filed by the assessee are dismissed. This corrigendum is to be read along with the original order.

What were the facts?

This is a corrigendum to a previous order passed by the ITAT Mumbai. The original order had inadvertently stated that the assessee's appeals were allowed.

What were the issues?

Correction of an inadvertent error in a previous ITAT order regarding the outcome of the assessee's appeals.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

CORRIGENDUM Per Shamim Yahya, A. M.: Order u/s. 254(1) of the Income Tax Act, 1961 was passed in the instant appeals on 23.10.2017. However, it has been subsequently found that certain inadvertent error had crept in this order, which are accordingly being restored/rectified by way of this corrigendum, as under:

At para 21 (pg. 45) of the order, the following has been mentioned: ‘In the result, all the appeals by the assessee stand allowed.’ The same should be read as under: “In the result, all the appeals by the assessee’s stand dismissed.”

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