ABB INDIA LTD,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX,(LTU), BANGALORE
What did the Tribunal hold?
The Tribunal corrected the date of its previous order from July 21, 2024, to August 21, 2024. This correction was made to accurately reflect the pronouncement date of the judgment.
What were the facts?
This is a corrigendum to an Income Tax Appellate Tribunal (ITAT) order. The original order was passed on August 21, 2024, but the date was inadvertently mentioned as July 21, 2024, on the last page.
What were the issues?
The primary issue was a clerical error in the date of the ITAT's previous order, which needed correction for accuracy.
AI-generated summary — verify with the full judgment below
C O R R I G E N D U M Per Laxmi Prasad Sahu, Accountant Member These appeals by the assessee and revenue were disposed of by the Tribunal vide order dated 21st August, 2024, however in the last page the date of order is inadvertently mentioned as 21st July, 2024 (instead of 21st August, 2024). Hence the date of the said order is modified and substituted to read as 21st August, 2024.
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