Income-tax Officer, Wd-35(1), Kolkata v. Pawan Kumar Todi
[Citation -2019-LL-0823-46]
| Citation | 2019-LL-0823-46 |
|---|---|
| Appellant Name | Income-tax Officer, Wd-35(1), Kolkata |
| Respondent Name | Pawan Kumar Todi |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 23/08/2019 |
| Assessment Year | 2014-15 |
| Judgment | View Judgment |
| Keyword Tags | mistake in order • share sale consideration • discrepancy in receipt • rectification application |
| Bot Summary: | Application filed by the revenue alleging that a mistake apparent on record had crept into the order of this Tribunal in ITA No. 2243/Kol/2017, dt. Revenue pointed out that there is discrepancy in the figure of sale consideration of shares of the assessee which has been mentioned at Rs.12,28,130/- instead of Rs.1,12,28,130/- in the 4th line of page 2 para 3 of the Tribunal s order dated 12.02.2019. We note that in the 4th line of page 2 of para 3 of the Tribunal s order dated 12.02.2019 there is an inadvertent mistake has crept in the order of the tribunal wherein the amount mentioned at Rs.12,28,130/-. Revenue also pointed out that at para 24, 6th line of the said order the name of the scrip has been inadvertently mentioned as KAFL 2 MA No. 164/Kol/2019 Pawan Kumar Todi, AY 2014-15 instead of M/s. SRK Industries Ltd. We note that the same was corrected by issuing a corrigendum order on 9th July, 2019 and on 28.05.2019. |