DCIT 27(2), NAVI MUMBAI vs. NEEL CONTROLS, MUMBAI

ITA 3139/MUM/2017Status: DisposedITAT Mumbai24 July 2024AY 2011-122 pages

AI SummaryN/A

What did the Tribunal hold?

The Tribunal, acknowledging the error, issued a corrigendum to rectify the said mistake. It was directed that the PAN of the assessee in the original order dated 22/11/2023 should henceforth be read as "AAAFN0627J" in place of the incorrect "AAAFN6271J".

What were the facts?

The Revenue department, via a letter dated 05/04/2024, informed the Tribunal that the Permanent Account Number (PAN) of the assessee, M/s. Neel Controls, was erroneously mentioned as "AAAFN6271J" instead of "AAAFN0627J" in its previous order dated 22/11/2023 concerning ITA No. 3139/Mum/2017.

What were the issues?

Rectification of an erroneous Permanent Account Number (PAN) of the assessee in a previously issued Tribunal order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

As pointed out by the Revenue vide letter dt. 05/04/2024, the Permanent Account Number (PAN) of the assessee in this case is wrongly mentioned as "AAAFN6271J" instead of "AAAFN0627J" in the order of the Tribunal dt. 22/11/2023 passed in . This corrigendum is accordingly issued to rectify the said mistake and it is directed that the PAN No. of the assessee, namely, M/s. Neel Controls., in the order of the Tribunal dt. 22/11/2023, be read as "AAAFN0627J" in place of "AAAFN6271J".

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