TATA STEEL LTD.,MUMBAI vs. ADDL/JT/DY/CIT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI, MUMBAI

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ITA 1340/MUM/2021Status: DisposedITAT Mumbai20 February 2024AY 2016-17Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the typographical mistake in para 10 of its previous order. The correction involves substituting "decision of Co-ordinate Bench" with "assessment order for Assessment Year 2016-17" in the context of the facts of the case and the assessee's own case.

What were the facts?

The assessee/appellant pointed out a typographical error in para 10 of the Tribunal Order dated 20/02/2023. The phrase "decision of Co-ordinate Bench" was inadvertently used instead of "assessment order for Assessment Year 2016-17". This corrigendum rectifies that error.

What were the issues?

Correction of a typographical error in a previous Tribunal order regarding the reference in para 10.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

CORRIGENDUM A letter dated 04/01/2024 has been received from the assessee/appellant pointing that in para -10 of the Tribunal Order dated 20/02/2023 common for Assessment Years 2016-17 and 2017-18, inadvertently “decision of Co-ordinate Bench” has been mentioned instead of “assessment order for Assessment Year 2016-17”. We find that indeed there is typographical mistake in para 10 of the order. The mistake is accordingly rectified by way of this corrigendum.

(A.Y.2016-17) ITA NO.2374/MUM/2022(A.Y.2017-18)

2.

The line in para-10 of the order dated 20/02/2023, “ In the facts of the case and the decision of Co-ordinate Bench in assessee’s own case.........” may now be read as “In the facts of the case and in light of assessment order for Assessment Year 2016-17 in assessee’s own case......... ”

3.

With the correction by way of this corrigendum, there will be no change in the final result of appeal.

Sd/- Sd/- (AMARJIT SINGH ) (VIKAS AWASTHY) लेखाकार सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER मुंबई/ Mumbai, �दनांक/Dated 20/02/2024 Vm, Sr. PS(O/S) �ितिलिप अ�ेिषतCopy of the Order forwarded to : �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत 1. अपीलाथ�/The Appellant , 2. �ितवादी/ The Respondent. 3. The PCIT 4. िवभागीय �ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड� फाइल/Guard file. BY ORDER, //True Copy//

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