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Bharat Kumar vs. ITO Ward No. 20(1)(1), Mumbai & National e-Assessment Centre, Delhi

Case No: I.T.A. No. 3275/Mum/2024 (A.Y. 2018-19)
Court: Income Tax Appellate Tribunal, Mumbai 'J(SMC)' Bench
Date: 9/19/2024

Parties Involved

appellantBharat Kumar
respondentITO Ward No. 20(1)(1), Mumbai
respondentNational e-Assessment Centre, Delhi

Facts Summary

The case involves a corrigendum to an earlier order passed in the case of Bharat Kumar in ITA No. 3275/Mum/2024. The corrigendum rectifies certain inadvertent mistakes made in the original order. Specifically, paragraph 6 of the original order, which mentioned that the issue is remitted to the file of the Ld. CIT(A), should be read as the issue is remitted to the file of the Ld. AO. Additionally, the updated addresses of the appellant and the AO are corrected in the cause title of this corrigendum.

Decision in favour of

Assessee

Legal Issues

  • 1. Rectification of inadvertent mistakes in the original order.

Judgment Outcome

Decided in favour of Assessee.

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