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

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

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

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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.

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