SAHICON ENGINEERING & TRADING,BHILAI vs. INCOME TAX OFFICER 1(1), RAIPUR

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ITA 269/RPR/2022Status: DisposedITAT Raipur14 August 2023AY 2018-19Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal is correcting a typographical error in its previous order. The reference to the processing of the case by the CPC/AO has been amended from Section 143(1)(a) to Section 154.

What were the facts?

This is a corrigendum to a previous order. The original order incorrectly referred to an intimation under Section 143(1)(a) instead of an order under Section 154 of the Income Tax Act, 1961.

What were the issues?

The issue pertains to the correction of a factual error in the tribunal's order regarding the section under which the Income Tax Department processed the assessee's case.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Respondent: Shri Satya Prakash Sharma, Sr. DR

2 Sahicon Engineering & Trading Vs. DCIT, CPC, Bengaluru Corrigendum instead of “………..which in turn arises from the order passed by the Centralized Processing Centre (CPC)/A.O u/s. 154 of the Income tax Act, 1961 (for short ‘Act’)”. Now the same be read as “……..which in turn arises from the order passed by the Centralized Processing Centre (CPC)/A.O u/s. 154 of the Income tax Act, 1961 (for short ‘Act’)” instead of “………..which in turn arises from the intimation issued by the Centralized Processing Centre (CPC)/A.O u/s. 143(1)(a) of the Income Tax Act, 1961 ( for short ‘Act’)”.

The remaining portion of the said order shall remain unaltered.

Order pronounced in open court on 14th day of August, 2023.

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