M/S A.K COLD STORAGE PVT. LTD.,KANPUR vs. INCOME TAX OFFICER-6(1), KANPUR

CORRIGENDUM Per Sanjay Arora, AM The captioned appeals were decided on 24/12/2021 vide order under section 254(1) of the Income Tax Act, 1961 (‘the Act’ hereinafter). The same was, however, subsequently found to bear and, thus, suffer from some typographical errors and omissions, which are hereby sought to be rectified per this corrigendum, which (rectification) though does not, in any manner, prejudice any of the parties, and is accordingly issued u/s. 254(2) of the Act, as under: Para 3.3 a). In the sentence beginning with the words ‘The assessee is constrained……’ (at page 3 of the order), a comma (,) be inserted after the words ‘even date’ and before word ‘clarifying’. b). In the sentence beginning with the words ‘There is, accordingly, no…… (at pg.5), the word ‘a’ be read before the words ‘broken period’.

2 Para 5.2 In the sentence beginning with the words ‘A Court or Tribunal is not………’ (at pg.10), a comma (,) be inserted after the words ‘higher courts’ and before the words ‘whose jurisdiction’. Para 6.1 a). In the sentence beginning with the words ‘Copy of the order in…….’ (at pg. 15), the word ‘its certified copy’ be read as ‘it’s certified copy’. b). In the sentence beginning with the words ‘The same passage …….’ (at pg.15), the comma (,) before the words ‘of the Tribunal’s order’, be omitted. Para 6.2 a). In the sentence beginning with the words ‘Viewed from any angle,…….’(at pg.16), the words ‘binding president’ be read as ‘binding precedent’. b). In the sentence beginning with the words ‘This would enable……’ (at pg. 17), the ‘a’ before the words ‘ratio decidendi’, be read as ‘any’. c). In the sentence beginning with the words ‘Besides, this has the………’ (at pg.17), the word ‘diversion’ be read as ‘divergence’. Also the word ‘bears’ in the same sentence be read as ‘bear’. Para 7.1 a). In the sentence beginning with the words ‘Subject, therefore, to any ……… (at pg. 17), the comma (,) before the words ‘would operate to exclude’ be read as ‘—’. In the same sentence the word ‘and’ before the words ‘for that matter’, be read as ‘or’. b). In the sentence beginning with the words ‘I raise this question……….’ (at pg. 18), the word ‘thereof’ be added after the words ‘no deliberation/consideration’. Para 7.2 a). In the sentence beginning with the words ‘the farmer requires the goods………’ (at pg. 19), the word ‘(potatoe)’ be read as ‘(potato)’. b). In the sentence beginning with the words ‘No wonder’ the hire charge is…….’ (at pg. 20), a comma (,) be inserted before the words ‘inasmuch as the same’.