Shanti Constructions, Ratnagiri V. Asstt.CIT., Ratnagiri Cir., Rantnagiri, Ratnagiri

MA 176/PUN/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6222 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 30-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANT LEUVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI D. KARUNAKARA RAO (AM) M.A. NO. 176 /PN/20 1 0 (ARISING OUT OF ITA NO. 1 070 /PN/ 2008 ) ( ASSTT. YEAR S : 1999 - 2000 ) M/S. SHANTI CONSTRUCTIONS 1763 RAM LANE, RATNAGIRI PAN : NOT AVAILABLE .. APPLICANT V. ASSTT. CIT, RATNAGIRI CIR, RATNAGIRI . RESPONDENT APP LICANT BY : SHRI M.K. KULKARNI RESPONDENT BY : SHRI HEMANT LEUVA ORDER PER I.C. SUDHIR J M HAVING GONE THROUGH THE ORDER DATED 20.8.2010 OF THE TRIBUNAL, WE AGREE WITH THE LD. A.R. THAT THERE IS TYPOGRAPHICAL MISTAKE IN PARA 4 OF THE ORDER CONTINUING AT PAGE NO. 3 AS IN THE SECOND LINE OF THE PAGE THE SECTION 142(3) HAS BEEN WRONGLY TYPED IN PLACE OF CORRECT SECTION 143(2). THE MISTAKE IS APPARENT FROM RECORD IN THE ORDER, WE THUS INVOKING PROVISIONS U/S. 254(2) RECTIFY THE MISTAKE BY SUBSTITUTING IT WITH 143(2). HENCEFORTH IT WILL READ AND UNDERSTOOD AS 143(2) IN PLACE OF 142(3) WRONGLY TYPED. 2. M ISCELLANEOUS A PPLICATION IS ACCORDINGLY ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH 201 1 . SD/ - SD/ - ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE , DATED THE 18 TH MARCH , 20 1 1 US CO PY OF THE ORDER IS FORWARDED TO : 1. THE A PP LICANT 2. THE RESPONDENT 3. THE CIT - KOLHAPUR 4. THE CIT(A) - KOLHAPUR THE D.R. ITAT B BENCH, PUNE 6. GUARD FILE BY ORDER M.A. NO 176 /PN/20 10 M/S.SHANTI CONSTRUCTIONS... A.Y 1999 - 2000 PAGE OF 2 2 ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE