INCOME TAX OFFICER, WARD-1 AND TPS, BAGALKOT, BAGALKOT vs. PRATHAMIKA KRISHI PATTINA SAHAKARI SANGH NIYAMIT, BUDNI, BUDNI

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ITA 948/BANG/2024Status: DisposedITAT Bangalore26 August 2024AY 2017-18Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryPartly Allowed

Facts

This is a corrigendum to an order dated 21.08.2024 regarding ITA No. 948/Bang/2024 for the assessment year 2017-18. The original order had inadvertently stated that the appeal by the assessee was allowed for statistical purposes, instead of the appeal by the revenue.

Held

The Tribunal, through this corrigendum, has corrected Para 8 of the original order. The corrected statement now clearly mentions that the appeal by the revenue is allowed for statistical purposes.

Key Issues

Correction of an error in the operative part of a previous tribunal order regarding the allowability of an appeal.

Sections Cited

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 948/Bang/2024 Assessment year : 2017-18

The Income Tax Officer, Vs. Prathamika Krishi Pattina Ward 1 & TPS, Sahakari Sangh Niyamit, Bagalkot. Budni. Mudhol Tq. Bagalkot Dist. PAN : AACTP 0209Q APPELLANT RESPONDENT C O R R I G E N D U M Per Laxmi Prasad Sahu, Accountant Member This appeal by the revenue is disposed of by order dated 21.08.2024. In Para 8 of the said order, it is inadvertently mentioned as “In the result, the appeal by the assessee is allowed for statistical purposes” instead of appeal by the revenue. Therefore, para 8 of the said order is modified and substituted to read as under:-

“8. In the result, the appeal by the revenue is allowed for statistical purposes.”

2.

There is no other change in the order of the Tribunal.

Sd/- Sd/- ( KESHAV DUBEY) (LAXMI PRASAD SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 26th August, 2024. /Desai S Murthy /

Corrig to ITA No.948/Bang/2024 Page 2 of 2

Copy to:

1.

Appellant 2. Respondent 3. Pr.CIT 4. CIT(A) 5. DR, ITAT, Bangalore.

By order

Assistant Registrar ITAT, Bangalore.

INCOME TAX OFFICER, WARD-1 AND TPS, BAGALKOT, BAGALKOT vs PRATHAMIKA KRISHI PATTINA SAHAKARI SANGH NIYAMIT, BUDNI, BUDNI | BharatTax