ACIT, CIRCLE-4(1)(1), MUMBAI vs. M/S. BUSINESSMATCH SERVICES (INDIA) PVT LTD, MUMBAI

ITA 304/MUM/2023Status: DisposedITAT Mumbai05 January 2024AY 2013-14Bench: SHRI KULDIP SINGH (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)1 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledges a clerical error in the assessment year. The assessment year for the appeal under consideration has been corrected from 2018-19 to 2013-14.

What were the facts?

This is a corrigendum to the order dated 20.04.2023 in ITA No. 304/M/2023. The original order incorrectly mentioned the assessment year as 2018-19.

What were the issues?

Rectification of clerical error in the assessment year mentioned in the appeal order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Bare perusal of the order dated 20.04.2023 passed by the Tribunal in shows that due to clerical error assessment year has been written as 2018-19 instead of 2013-14. So the same is rectified and assessment year for the appeal under consideration be read as under: “ITA No.304/M/2023 Assessment Year: 2013-14” 2. Corrigendum is accordingly issued to be integral part of the order (supra).

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