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The above captioned appeals were disposed of by the Tribunal by a common order dated 09.10.2023. It is noticed that in Paragraph 13.2 of the said order, the word “Assessing Officer” was wrongly mentioned instead of “ld.CIT(A)”, which is an inadvertent typographical mistake. Therefore, the same is hereby corrected.
Accordingly, the last line in the said paragraph (13.2) may be read as “In the light of the above, we deem it appropriate to remand back the matter to the file of ld.CIT(A) to examine afresh and pass a detailed speaking order.