Case Law Details
Deutsche Asset Management India Pvt Ltd Vs ACIT (ITAT Mumbai)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Mumbai has released a corrigendum addressing typographical errors in its tribunal order related to the case of Deutsche Asset Management India Pvt Ltd. This article provides an analysis of the corrigendum, highlighting the errors identified and the corrections made by the ITAT.
The Assessee’s Representation: The corrigendum was issued following a representation made by the authorized representative of the assessee on May 23, 2022. The representative brought to the ITAT’s attention the typographical errors present in the original tribunal order dated February 28, 2023.
Identifying Typographical Errors: Upon careful examination of the representation, the ITAT acknowledged the existence of typographical errors in the original tribunal order. These errors were related to specific references and terms within the order.
Corrections Made in the Corrigendum: The corrigendum issued by the ITAT addresses and corrects the identified typographical errors. It provides clarity and accuracy to ensure that the tribunal order accurately reflects the intended details and information.
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