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Facts
The assessee brought to the attention of the tribunal that in paragraph 49 of a previous order, the Assessment Years were incorrectly mentioned. The original order mentioned 2013-14, 2014-15, and 2015-16, but it should have included 2016-17.
Held
The Tribunal acknowledged the error and agreed to issue a corrigendum. The corrected paragraph 49 will state that TP adjustments for A.Y. 2013-14, 2014-15, 2015-16, and 2016-17 are deleted.
Key Issues
Correction of incorrectly mentioned assessment years in a previous tribunal order.
Sections Cited
Section 49 (of the previous order, not IT Act)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, „K„ BENCH
Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI AMIT SHUKLA
order dated 14/12/2023 by this Tribunal wherein in para 49, the Assessment Years have been wrongly mentioned as 2013-14, 2014-15 and 2015-16 instead of 2013-14, 2014-15,2015-16 & 2016-17.
M/s. CLSA India Private Limited 2. This aspect has been rightly brought to our attention by the assessee. Hence, we are issuing this corrigendum accordingly. The modified para 49 is as under:-
49. Thus, TP adjustments for A.Y. 2013-14, 2014-15, 2015- 16 and 2016-17 are deleted.
All the other contents in the said Tribunal order shall stand unamended. This Corrigendum may be read as part and parcel of the said Tribunal order.