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Facts
The Tribunal, in a previous order dated 14/12/2023, had incorrectly mentioned the Assessment Years in para 49. This corrigendum is issued to rectify this error.
Held
The Tribunal held that the mention of Assessment Years in para 49 of the previous order was incorrect and needed to be corrected. The Assessment Years should have included 2016-17 along with 2013-14, 2014-15, and 2015-16.
Key Issues
Rectification of clerical error in mentioning Assessment Years in a Tribunal order.
Sections Cited
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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.
2 and other appeals 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.