Facts
This document is a corrigendum to an order of the Income Tax Appellate Tribunal, Bangalore Bench, dated 26.7.2024. It addresses typographical errors found in the final order. The errors relate to section numbers, monetary figures, and the concluding statement in paragraph 6.1.
Held
The Tribunal has issued a corrigendum to rectify specific typographical errors in its previous order. These corrections are to be substituted in the original order to ensure accuracy in the record. No other changes were made to the original order.
Key Issues
Typographical errors in the final order of the Income Tax Appellate Tribunal, Bangalore Bench.
Sections Cited
247(5), 2(47)(v)
AI-generated summary — verify with the full judgment below
ITA No.741/Bang/2024 Krishna Palemar Jappinamogaru, Dakshina Kannada
IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE
BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER
ITA No.741/Bang/2024 Assessment Year: 2017-18
Krishna Palemar Jappinamogaru City Point, Kodialbail Mangalore ACIT Dakshina Kannada Vs. Circle-1(1) & TPS Karnataka 575 003 Mangalore
PAN NO : ACZPP0444N APPELLANT RESPONDENT
CORRIGENDUM
In the above order of the Tribunal dated 26.7.2024, there are some typographical errors in the final order, which may be replaced and read as follows: Sl.No. Errors in final order To be replaced and read as 1. Page No.7, 3rd line u/s 247(5) of u/s 2(47)(v) the act 2. Page No.4, para 5.1 – Rs.70 Rs.17 Crores Crores Page No.13, Para No.6.1, last Thus, the AO has sentence – Thus, the AO has rightly concluded rightly ncludedthat the profits on that the profits on 3. sale of the property has to be sale of the property rep6rted as income in the AY has to be reported 2017-18 and not in AY 2015-16 as income in the AY as has been done by the 2017-18 and not in appellant. AY 2015-16 as has been done by the appellant.
ITA No.741/Bang/2024 Krishna Palemar Jappinamogaru, Dakshina Kannada Page 2 of 2 2. No other changes in the order of the Tribunal cited (supra). Ordered accordingly.
Sd/- Sd/- (Keshav Dubey) (Chandra Poojari) Judicial Member Accountant Member
Bangalore, Dated 31st July, 2024. VG/SPS
Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order
Asst. Registrar, ITAT, Bangalore.