RAKESH JAGANNATH GUTA,MUMBAI vs. INCOME TAX OFFICER 12(5), PUNE, PUNE

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ITA 797/PUN/2024Status: DisposedITAT Pune12 June 2024AY 2012-13Bench: SHRI INTURI RAMA RAO (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal decided to correct the mentioned section in its previous order. The correct section to be read is 249(4)(b) instead of 294(4)(b).

What were the facts?

This is a corrigendum to a previous ITAT order. It corrects a typographical error where section 294(4)(b) was mistakenly mentioned instead of section 249(4)(b).

What were the issues?

The key issue was a typographical error in referencing a section of the Income Tax Act in a previous tribunal order.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 294(4)(b)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.797/PUN/2024 "नधा"रण वष" / Assessment Year : 2012-13 C/o. Classic Products Pvt. Ltd., Ward-12(5), B-5, Saraf Kaskar Industrial Estate, Pune S.V. Road, Oshiwara, Jogeshwari (West), Mumbai – 400 102 Maharashtra PAN : APXPG0910P Appellant Respondent CORRIGENDUM

This corrigendum is being issued to correct the typographical error crept in the Tribunal order dated 10.06.2024 in mentioning the section. In Para Nos.3 and 7 of the order, section 294(4)(b) was mentioned inadvertently instead of section 249(4)(b). Therefore, the same may be read as section 249(4)(b). (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 12th June, 2024. Satish

आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The Pr. CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब"च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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