Kushal Foods Pvt. Ltd, Kanpur V. AO Special Range, Kanpur, Kanpur

ITA 82/LKW/2023

AI Insights

The case involves M/s Kushal Foods Pvt. Ltd., which appealed against the assessment order for the year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal Lucknow Bench. During the review of the case, the Tribunal identified typographical errors in the dates mentioned in the order related to the CIT(A)'s decisions. These errors were corrected through a corrigendum issued on 30/10/2023. The corrections were necessary to ensure the accuracy of the legal document and to reflect the correct procedural history of the case. The Tribunal's decision to issue a corrigendum underscores the importance of precision in legal documentation and the ongoing responsibility of the judiciary to correct errors to uphold the integrity of the legal process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123017 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 09-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.82/Lkw/2023 Assessment Year: 2017-18 M/s Kushal Foods Pvt. Ltd., 51/58A Shakkar Patti, Kanpur. PAN:AABCK5875H Vs. AO Special Range, Kanpur (Presently Dy. CIT 2.1.1) Kanpur. (Appellant) (Respondent) CORRIGENDUM While passing the order in the above appeal i.e. I.T.A.No.82/Lkw/2023, due to oversight and typographical mistakes, some inadvertent mistakes, apparent from the record, are noticed. We, therefore, issue this Corrigendum for rectifying the mistakes as under: (i) In line No. 7 of para (B) of the order, the date of CIT(A)’s order is wrongly mentioned as 14/01/2013. The same is hereby rectified; and is to be read as “14/01/2023”. (ii) In Line No. 11 of para (B.1), the date of CIT(A)’s order is wrongly mentioned as “14/01/2022”. The same is hereby rectified; and is to be read as “14/01/2023”. (iii) In line No. 4 of para (B.2.1), the date of CIT(A)’s order is wrongly mentioned as “14/01/2022”. The same is hereby rectified; and is to be read as “14/01/20223”. 2. Except the aforesaid rectifications, the order dated 31/05/2018 will remain unchanged. Sd/. Sd/. (SUDHANSHU SRIVASTAVA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:30/10/2023 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A) Assistant Registrar