N.KRITHIVASAN,CHENNAI vs. ACIT, CHENNAI

ITA 1733/CHNY/2016Status: DisposedITAT Chennai28 August 2017AY 2000-012 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, after verifying the records, found the assessee's correction to be accurate. The assessment years in the cause title of the original order have been corrected accordingly.

What were the facts?

The original ITAT order dated 06.07.2017 incorrectly stated the assessment years for appeals in ITA Nos.1732 to 1734 of 2016. The assessee pointed out this error in a letter dated 25.07.2017.

What were the issues?

Correction of clerical error in the assessment years mentioned in the ITAT order's cause title.

AI-generated summary — verify with the full judgment below

The preamble in the order of the Tribunal dated 06.07.2017 with respect to the Assessee’s appeals in to 1734 of 2016, the assessment years in the heading, line No.7 inadvertently after the name of the presiding Accountant Member it is wrongly mentioned as 1999-2000, 2001-02 & 2002-03 instead of 1999-2000, 2000-01 & 2001-02. This mistake was brought to my notice by the assessee vide his letter dated 25.07.2017. After verifying the materials on record, I find the prayer of the assessee in the above stated letter to be correct. Hence in the order of the Tribunal in ITA Nos.1732 to 1734/Mds/2016 dated 06.07.2017, the line No.7 of the cause title is hereby corrected and shall be read as follows:- “(�नधा�रणवष� / Assessment Years: 1999-2000, 2000-01 & 2001-02)”

Recent GST High Court judgments

Search GST case law →