Moti Udharam Panjabi, Pune V. Assistant Commissioner of Income-tax, Central Circle -2 (1), Pune

ITA 362/PUN/2019

AI Insights

The case involves Moti Udharam Panjabi, the appellant, against the ACIT, Central Circle- 2(1), Pune, the respondent, concerning the assessment year 2012-13. The Tribunal issued a corrigendum to rectify a typographical error in their earlier judgment dated 19.01.2023. The error was in the citation of the legal provisions under which the assessment was made. The correction was necessary to accurately reflect the legal basis of the assessment as involving both section 143(3) and section 147 of the Income Tax Act, 1961, which pertains to the assessment of income and the reopening of assessments respectively.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137148 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.362/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Moti Udharam Panjabi, A1, Green Par, Opp. Dr. Beck Co., Nehru Nagar, Pimpri, Pune- 411018. PAN : AARPP2118D Vs. ACIT, Central Circle- 2(1), Pune. Appellant Respondent CORRIGENDUM PER INTURI RAMA RAO, AM: We find that typographical error had crept in our order dated 19.01.2023 in the above captioned appeal of the assessee vide ITA No.362/PUN/2019 for A.Y. 2012-13, in para 2 of the impugned order. Hence, this Corrigendum is being issued. 2. In para 2 of the impugned order of the Tribunal (supra), for the words “u/s 143(3) of the Income Tax Act, 1961”, the words “u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961” shall be substituted. ITA No.362/PUN/2019 2 3. The remaining order shall remain unchanged. Corrigendum pronounced on this 11 th day of December, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 11 th December, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-12, Pune. 4. The Pr. CIT (Central), Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.