What did the Tribunal hold?

The Tribunal has rectified a typographical error in the cause title of its previous order. The specific assessment year and quarter mentioned in the cause title have been corrected as per the assessee's application.

This judgment is a corrigendum to a previous order dated 28.10.2021. It rectifies a typographical error in the cause title regarding the assessment year and quarter for one of the appeals.

What were the issues?

The primary issue was a typographical error in the cause title of a previous ITAT order, which needed rectification.

Dy Cste-Construction-1… vs ITO | ITAT Cuttack 2022

As per the application filed by the ld. AR of the assessee dated 10.02.2022, it is found that an advertent typographical error has crept in, in the order dated 28.10.2021 in the cause title while disposing the captioned appeal, which is rectified as under :- “In the cause title of the order, the AY :2015-2016 (2nd Quarter-24Q) is substituted as “AY :2015-2016 (2nd Quarter-24Q)” Accordingly, order dated 28.10.2021 stands modified to the above extent. Sd/- Sd/- (C.M.GARG) (MANISH BORAD) न्याययक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 01/03/2022 Prakash Kumar Mishra, Sr.P.S.

2 आदेश की प्रयिलऱपप अग्रेपिि/Copy of the Order forwarded to : अऩीलाथी / The Appellant- 1. DY CSTE-Construction-1, Bldg.No.63-64-F, Rail Vihar Chandrasekharpur, S.E.Rly. Project Complex, District : Khorda-751023 प्रत्यथी / The Respondent- 2. ACIT/DCIT (CPC-TDS), Ghaziabad आयकि आयुक्त(अऩील) / The CIT(A), 3. आयकि आयुक्त / CIT 4. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, 5. ITAT, Cuttack गार्ा पाईल / Guard file. 6. सत्यावऩत प्रनत //True Copy// आदेशानुसार/ BY ORDER,

(Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack

DY CSTE-CONSTRUCTION-1,BHUBANESWAR vs. ITO(TDS)-1, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments