THE KHEDBRAHMA TALUKA PRIMARY TEACHERS CO.OP. CREDIT SOCIETY LTD.,HIMATNAGAR vs THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

The Assessee moved an application dated 23/02/2024. It is stated in the said application that the section wrongly been mentioned as 'section 80P(2)(a)(i)' instead of ‘section 80P(2)(d)’ in Para Nos. 2, 3 & 6 of the aforesaid order. It was thus urged to rectify the appellate order dated 27.10.2023 passed under section 254(1) of the Act by issue of corrigendum mentioning a correct section, as "section 80P(2)(d)" in Paragraph Nos. 2, 3 & 6 of the ITAT order.

Page No 2 The Khedbrahma Taluka Primary Teachers Co.Op. Credit Society Ltd. vs. ITO

We have gone through the application filed by the assessee for issuance of Corrigendum and our order referred above, we find that the error is apparent on record which needs rectification:

“In view of the above, we make correction that section 80P(2)(d) to be read in place of section 80P(2)(a)(i) in the Paragraphs Nos. 2, 3 & 6 of the order in 27.10.2023.”

The corrigendum shall be integral part of the appellate order.

THE KHEDBRAHMA TALUKA PRIMARY TEACHERS CO.OP. CREDIT SOCIETY LTD.,HIMATNAGAR vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR