Tirjupati Fuels Pvt. Ltd., Kolkata V. D.C.I.T., CC-4(3), Kolkata, Kolkata

ITSSA 2/KOL/2023

AI Insights

The case involves Tirupati Fuels Pvt. Limited as the appellant and the Income Tax Officer, Central Circle-4(3), Kolkata as the respondent. The dispute pertains to the assessment year 2009-2010. The core issue addressed in the corrigendum was a typographical error in the citation of a Supreme Court judgment within the Tribunal's order. The error was brought to attention by the appellant's authorized representative, leading to the issuance of a corrigendum to correct the legal reference in the Tribunal's order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113071 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-05-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 18-01-2023
• Other Referred Cases: PCIT \\u2013vs.- Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC)
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

CORRIGENDUM: IT(SS))A No. 2/KOL/2023 A.Y. : 2009-2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Girish Agrawal, Accountant Member I.T.(SS)A. No. 2/KOL/2023 Assessment Year: 2009-2010 Tirupati Fuels Pvt. Limited,.....................Appellant 4, Government Place, Delta House, 2 nd Floor, Kolkata-700001 [PAN: AABCT8836F] -Vs.- Income Tax Officer,................................Respondent Central Circle-4(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 CORRIGENDUM Per Rajpal Yadav, Vice-President (KZ):- As pointed out by Shri Miraj D Shah, ld. Authorized Representative for the appellant-assessee vide letter dated ‘nil’ received on 13 th June, 2023, that there is a typographical error in the order of the Tribunal dated 26 th May, 2023 passed in IT(SS)A No. 2/KOL/2023 for A.Y. 2009-10 on page no. 10 in para no. 7, in the 7 th & 8 th line of the para mentioning “Hon’ble Supreme Court in the case of PCIT –vs.- Maruti Suzuki India Limited (2019) 416 ITR 613 (SC)” in place of “Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC)”. The same CORRIGENDUM: IT(SS))A No. 2/KOL/2023 A.Y. : 2009-2010 2 is accordingly rectified and it is directed that the correct wordings in the order of the Tribunal dated 26 th May, 2023 be read “Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited (2023) 149 taxmann.com 399 (SC)” in place of “Hon’ble Supreme Court in the case of PCIT –vs.- Maruti Suzuki India Limited (2019) 416 ITR 613 (SC)”. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 23 rd day of August, 2023 Copies to : (1) Tirupati Fuels Pvt. Limited, 4, Government Place, Delta House, 2 nd Floor, Kolkata-700001 (2) Income Tax Officer, Central Circle-4(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 (3) Commissioner of Income Tax (Appeals), Kolkata-21; (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.