INCOME TAX OFFICER-1(3), KANPUR vs. SMT. RENU AGARWAL, KANPUR

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ITA 204/LKW/2020Status: DisposedITAT Lucknow17 January 2022AY 2014-152 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal decided that the order passed in one appeal would apply mutatis mutandis to the other appeal due to identical facts and issues. No other changes were made to the original order.

What were the facts?

This judgment is a corrigendum to a previous order concerning two appeals (ITA No. 204 & 205/Lkw/2020) for the assessment year 2014-15. The corrigendum clarifies that the facts and issues in both appeals are identical.

What were the issues?

The primary issue addressed by the corrigendum is the application of a single order to multiple appeals with identical facts and issues.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

I.T.A. No.204/Lkw/2020
I.T.A. No.205/Lkw/2020

Read from the judgment's own cause title. This page is filed under one of them.

While passing the combined order dated 17/01/2022 in above Income Tax Appeals i.e. & 205/Lkw/2020, due to oversight and inadvertently, para No. 11.1 was left to be inserted, which is made part of this order and reads as under: “11.1 The facts and issues in I.T.A. No.205/Lkw/2020 being mutatis mutandis to appeal in , therefore, this order will apply to both the appeals.” 2. Except this modification, the order dated 17/01/2022 will remain unchanged.

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