MANSAROVER PEARL (INDIA) PVT LTD,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 16(2), HYDERABAD

CORRIGENDUM The above captioned appeal was disposed of by the Tribunal vide order dated 29.02.2024. It is noticed that in Prara 8 of the said order, while remanding the matter back to the file of ld.CIT(A), the Tribunal has directed the assessee to produce all documents, particularly, sale details along with PAN, details of purchasers and amount of each purchase during the year under consideration.

With respect to above said direction, ld.AR for the assessee filed a petition for Corrigendum. We have gone through the said petition and as well as the record. We find that some words are missing in the said direction (Para 8 of the order). Hence, we are modifying the said direction and the modified direction is as follows :

8……. Needless to say that the assessee shall produce all documents especially, sale details along with PAN numbers for transactions exceeding Rs.2,00,000/-, along with details of purchasers and amount of each purchase made during the year under consideration.