ITAT Kolkata Rejects Rectification Plea; Illustrative Date Not an Apparent Error

Tripura State Electricity Corporation Limited Vs DCIT (ITAT Kolkata) The Miscellaneous Application was filed by the assessee seeking rectification of the Tribunal’s order dated 19.12.2022 in ITA No. 297/GAU/2018. The assessee contended that paragraph 9 of the Tribunal’s earlier order incorrectly referred to 17.03.2016 as the date of filing of the revised return, whereas the revised return had actually been filed on 23.02.2015. It was submitted that the Assessing Officer had admitted this date in the remand report before the CIT(A), and the Tribunal’s reliance on the incorrect...