ASSISTANT COMMISSIONER OF INCOME TAX 11(3)(2), MUMBAI V. WATSON PHARMA PRIVATE LIMITED , MUMBAI

MA 821/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6429 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2011-2012
• Appeal Filed On: 02-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V JENARDHANAN LD
• Keywords: Rectification of order

Judgement Text

MA NO. 821/MUM/2017 ARISING OUT OF ITA NO.994/MUM/2016 WATSON PHARMA PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI , BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.821/MUM/2017 (ARISING OUT OF ITA NO.994/MUM/2016 DATED 31/01/201 7) ( ASSESSMENT YEAR: 2011-12) ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-11(3)(2) MUMBAI VS. WATSON PHARMA PRIVATE LIMITED 21-22, KALPATRU SQUARE KONDIVITA LANE OFF ANDHERI KURLA ROAD ANDHERI (EAST) MUMBAI-400 059 PAN/GIR NO. AAACW-6074-D ( APPELLANT ) : ( !' RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : V.JENARDHANAN, LD. DR # $ DATE OF HEARING : 13/04/2018 %&' $ / DATE OF PRONOUNCEMENT : 13/04/2018 RECTIFICATION ORDER U/S 254(2) PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, REVENU E HAS DRAWN OUR ATTENTION TO CLERICAL ERROR THAT HAS CREPT IN THE O RDER OF THIS TRIBUNAL ITA NO.994/MUM/2016 DATED 31/01/2017. UPON PERUSAL OF T HE SAME, IT IS MA NO. 821/MUM/2017 ARISING OUT OF ITA NO.994/MUM/2016 WATSON PHARMA PRIVATE LIMITED ASSESSMENT YEAR 2010-11 2 NOTED THAT THE ASSESSMENT YEAR, IN THE ORDER, AT VA RIOUS PLACES, HAS WRONGLY BEEN MENTIONED AS 2010-11 INSTEAD OF 2011-12 AND THEREFORE, REQUIRE RECTIFICATION. ACCORDINGLY THE SAME IS BEIN G RECTIFIED BY WAY OF THIS ORDER. THE CORRECT ASSESSMENT YEAR IN THE STAT ED ORDER MAY BE READ AS 2011-12, WHEREVER WRONGLY MENTIONED INSTEAD OF 2010-11 . 2. RESULTANTLY, THE APPLICATION FILED BY THE REVENU E STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH APRIL, 2018. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER )# MUMBAI; DATED : 13.04.2018 SR.PS:- THIRUMALESH COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. * / THE CIT(A) 4. * / CIT CONCERNED 5. +, !$- - ' )# / DR, ITAT, MUMBAI 6. ,./ 0# GUARD FILE ! / BY ORDER, ' !# $ (DY./ASSTT. REGISTRAR) )# / ITAT, MUMBAI