DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(2), PUNE vs. AMIT ENTERPRISES HOUSING LIMITED, PUNE

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ITA 603/PUN/2020Status: DisposedITAT Pune20 June 2024AY 2013-14Bench: SHRI INTURI RAMA RAO (Accountant Member), Ms. ASTHA CHANDRA (Judicial Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal corrected the typographical error in its previous order. It clarified that 9 buildings were completed in the Bloomfield project, not 6, as inadvertently mentioned.

What were the facts?

The Tribunal's order dated 09.03.2023 contained a typographical error regarding the number of buildings completed in the Bloomfield project. The order incorrectly stated 6 buildings were completed instead of 9.

What were the issues?

Correction of a factual error in a previous Tribunal order regarding the number of completed buildings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & Ms. ASTHA CHANDRA

PER INTURI RAMA RAO, AM :

1.

This corrigendum is being issued to correct the typographical error crept in the Tribunal order dated 09.03.2023 in mentioning the number of buildings completed in the Bloomfield project.

2 M/s. Amit Enterprises Housing Limited

2.

The ld. counsel brought to our notice the typographical error apparent from record in mentioning the number of buildings completed in the Bloomfield project and prayed for correction of the order.

3.

We have perused the Tribunal order dated 09.03.2023. We find the Tribunal in para 6 of the order, inter alia while discussing ld. DR’s submissions mentioned that “only 9 buildings were completed”. However, while discussing AR’s submissions in para 9 and giving findings in para 10 had inadvertently mentioned “total 6 buildings have been completed”, instead of 9 buildings.

Therefore, the same may be read as “9 buildings” wherever 6 buildings is mentioned. Order is modified to this extent only.

Sd/- Sd/- (ASTHA CHANDRA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; िदनांक / Dated : 20th June, 2024. Satish

3 M/s. Amit Enterprises Housing Limited

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