SHAPOORJI PALLONJI AND CO. PVT. LTD.,KOLKATA vs. JCIT, RANGE - 59, KOLKATA, KOLKATA

ITA 413/KOL/2016Status: DisposedITAT Kolkata08 January 2018AY 2011-20122 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal corrected a typographical error in its previous order. The short deduction of tax for the financial year 2011-12 was clarified to be Rs. 3,88,608/- instead of the previously stated Rs. 3,43,387/-.

What were the facts?

This is a corrigendum to a previous ITAT order. The original order contained a factual error regarding the amount of short deduction of tax for the financial year 2011-12. The corrigendum rectifies this figure.

What were the issues?

The primary issue was the correction of a factual error in the amount of short deduction of tax for a specific assessment year.

AI-generated summary — verify with the full judgment below

In the order passed by this Tribunal dated 29.11.2017 vide the figure in para 3 has been wrongly mentioned as Rs. 3,43,387/- for the financial year 2011-12. It should be read as follows :- “the short deduction of tax was determined at Rs.3,49,391/- for the financial year 2010-11 and at Rs.3,88,608/- for the financial year 2011-12.”

Sd/- Sd/- [ N.V.Vasudevan ] [Dr.A.L.Saini] Accountant Member Judicial Member Dated : 08.01.2018. [RG PS] Copy of the order forwarded to: 1.Shappoorji Pallonji and Company Private Limited, DN-27,, Mira Tower, 6th Floor, Sector-V, Salt Lake, Kolkata-700091. 2 J.C.I.T. (TDS), Range-59, Kolkata. 3. CIT(A24, Kolkata 4. CIT-(TDS)Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

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