SHRI SHRI SUDHIR KUMAR AGRAWAL, DURG,DURG(CG) vs. THE INCOME TAX OFFICER, WARD-2(2), BHILAI, BHILAI(CG)

The present corrigendum application seeking rectification of certain clerical mistakes in the order passed by the Tribunal while disposing off the appeal in for A.Y 2012-13, dated 17.10.2022 has been filed before us on 20.10.2022. On a perusal of the aforesaid 2 Shri Sudhir Kumar Agrawal, Durg Vs. ITO, Ward-2(2), Bhilai application, we find that the same had been filed not by the assessee appellant but by his counsel. As an appeal in Form No.36 r.w. Rule 47(1) r.w. Rule 45(3) of the Income Tax Rules, 1962 read a/w. Section 140 of the Income-tax Act, 1961 (for short ‘the Act’) is required to be signed by the individual appellant (except for where it is not possible for the individual to so verify), therefore, the corrigendum application is also to be similarly filed by the assessee appellant.