THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES, SRINAGAR

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ITA 288/ASR/2015Status: DisposedITAT Amritsar13 April 2023AY 2001-022 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal rectified an inadvertent mistake in its previous order. The correction was made to the order pronounced on 24.02.2023, ensuring accuracy in the disposal of the appeals.

What were the facts?

This judgment is a corrigendum to a previous order concerning multiple appeals for various assessment years. The appeals were decided based on a lead case, ITA No. 293/Asr/2015.

What were the issues?

The primary issue was the correction of a procedural error in the pronouncement of the tribunal's order. This corrigendum aimed to ensure the order accurately reflected the tribunal's decision.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

I.T.A. No.255/Asr/2015
I.T.A. No.417/Asr/2015
ITA No. 293/Asr/2015

Read from the judgment's own cause title. This page is filed under one of them.

Suo moto rectification of the order of to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05, I.T.A. Nos.292 to 294/Asr/2015: A.Ys.: 2006-07 to 2008-09 I.T.A. No. 255/Asr/2015 A.Y.: 2008-09 I.T.A. No.470 to I.T.A. Nos.288 to 294/Asr/2015 2 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 and A.Y.: 2010-11.

2.

In the order ITA No. 293/Asr/2015 was taken as lead case which are mutatis mutandis applicable to I.T.A. Nos.288 to 291/Asr/2015: A.Ys.: 2001-02 to 2004-05, I.T.A. Nos.292 & 294/Asr/2015: A.Ys.: 2006-07 & 2008-09 I.T.A. I.T.A. No.470 to 471/Asr/2015: A.Ys.: 2009-10 to 2010-11 and I.T.A. No.417/Asr/2015: A.Y.: 2010-11 and follows accordingly.

3.

The order pronounced on 24.02.2023 was rectified accordingly which was inadvertent mistake and stands corrected.

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