Satyaraj Oil Co. Pvt. Ltd., V. ACIT, Ichalkaranji

MA 136/PUN/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5326 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2000-2001
• Appeal Filed On: 13-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO MA NO. 136/PN/10 (ARISING OUT OF ITA NO.695 & 528/P N/2007) A.Y 2000-01 SATYARAJ OIL CO. P. LTD. 9/639 STATION ROAD, ICHALKARANJI PAN NO. AAICS2911D .... APPELLANT VS. ACIT CIR. 1, ICHALKARANJI . RESPONDENT APPELLANT BY : SHRI M.K. KULKARNI RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER D. KARUNAKARA RAO AM ASSESSEE FILED MA DATED 13-07-2010 POINTING OUT THA T THE ASSESSMENT YEAR WAS WRONGLY MENTIONED IN CONNECTION WITH ITA NO. 695/PN/07 AND 528/PN/07 ON PAGE 1 OF THE IMPUGNED ORDER OF THE TRIBU NAL. AS PER ASSESSEE, AY 2001-02 SHOULD BE REPLACED BY A.Y 2000-01 . 2. ON EXAMINING THE RECORDS AVAILABLE BEFORE US WE ARE OF THE OPINION, REQUEST FOR RECTIFICATION SHOULD BE ALLOWED IN FAVOUR O F THE ASSESSEE AND GLOBAL AMENDMENT IS APPROVED AND THEREBY WHEREVER A.Y 2001-02 APPEARED ON PAGE 1, THE SAME SHALL BE REPLACED BY A.Y 2000-01 AS RAISED BY THE ASSESSEE IN THE MA. ACCORDINGLY, MA IS ALLOWED. 3. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED ON 30 TH NOVEMBER, 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 30 TH NOVEMBER, 2010 R MA NO. 136/PN/10 ARISING OUT OF ITA NO. 695 & 528/PN /07 A.Y. 2000-01 PAGE 2 OF 2 COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ACIT, CIRCLE-1, ICHALKARANJI 3. CIT-KOLHAPUR 4. CIT(A), KOLHAPUR 5. D.R. ITAT PUNE BENCH, PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE