RED EARTH AGRO FARMS LLP (FORMERLY KNOWN AS RED EARTH AGRO FARMS PVT. LTD.), HYDERABAD,HYDERABAD vs. ITO, WARD-3(2), HYDERABAD, HYDERABAD
What did the Tribunal hold?
The Tribunal has corrected the name of the lending company in specific paragraphs and line numbers as detailed in the corrigendum. All other contents of the original order remain unchanged.
What were the facts?
This judgment is a corrigendum to a previous ITAT order dated 22.07.2024. The correc tion pertains to the inadvertent incorrect mention of a lending company's name in certain parts of the original order.
What were the issues?
The primary issue addressed is the correction of a factual error regarding the name of a lending company in a previously passed ITAT order.
AI-generated summary — verify with the full judgment below
नििााररती द्वारा/Assessee by: Shri K.A. Sai Prasad & Shri K.C. Devdas, ARs राजस् व द्वारा/Revenue by: Ms. Sheetal Sarin, DR CORRIGENDUM The above captioned appeal was disposed of by the Tribunal vide order dated 22.07.2024. It is noticed that in some parts of the order, the name of the lending company was inadvertently mentioned incorrectly against M/s. Matrix Enport Holding Private Limited (MEPL). The places where the mistake occurred are listed in the given table :
2 ITAT order Para No. Line No. page No. 2 2.1 1 and 7 3 6 18 9 3, 6 and 8 36 18 1 and 6 39 21 6 and 9 22 5 and 7 40 23 3 23.1 3 45 25.5 3 and 11 With respect to above said correction, ld.AR for the assessee filed a petition for Corrigendum. We have gone through the said petition as well as the order of the Tribunal dt.22.07.2024 and find that the name of the lending company was mentioned inadvertently as against M/s. Matrix Enport Holding Private Limited (MEPL). Hence, the name of the lending company is modified and incorporated in all the places mentioned in the above table as M/s. Matrix Enport Holding Private Limited (MEPL). All other contents of the order shall remain unchanged, and this Corrigendum should be read as part and parcel of the Tribunal order dt.22.07.2024.
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