additional sum of Rs. 23,19,323 by means of a corrigendum is not justified. They have therefore requested to restore the dis-allowance ... payment of duty. After passing this order, the Assistant Commissioner issued a corrigendum dated 12.9.95 asking the appellants to delete para
instructions contained in Cabinet decision No.242 dated 2.5.1997 read with corrigendum dated 2.5.1997. In the Cabinet decision No.242 dated 2.5.1997 the word elective ... Insofar as, the Cabinet decision No.242 dated 2.5.1997 read with corrigendum dated 14.3.2002 is concerned, it is pleaded that the same has not even
over the mills during the period October, 1988 to March, 1993 a corrigendum dated 27-11-1998 was issued to the original show cause notice ... asking Mukesh Dye Works to reply to the allegations and this corrigendum was received by them on 11-1-1999. Through this corrigendum the appellants
Electricity Act, 2003 against the
order dated 07.07.2014 read with the corrigendum dated
11.07.2014 passed by the Gujarat Electricity Regulatory
Commission (hereinafter called ... Subsequent to the above, on 11.7.2014 the State Commission issued a
Corrigendum Order to the order dated 7.7.2014 as under:-
"[1]The Commission passed
learned SDR, the facts are different, inasmuch as , in that case , a corrigendum had been issued, while in the present case, it is a fresh ... show cause notice and not a corrigendum and hence, the citation would not apply. He contended that the end-use is not the criterion
under section 263, dated 30-3-1990, the CIT has issued a Corrigendum dated 15-11-1991, which can be seen at page ... paper book. The said Corrigendum reads as under :-
"In the order dated 30-3-1990 a small mistake has crept in. In para
order instead of a draft assessment order
which resulted in issuing a corrigendum on 15.04.2013. In the
corrigendum it was only stated that the order ... enable the assessee
to file their objections. On receipt of the corrigendum dated 15.04.2013,
the petitioner company approached the first respondent, but the first
respondent
sale proceeds". The Appellants have challenged the impugned order and
the corrigendum dated 23.03.2021.
5. Brief and relevant facts of this Appeal are that ... parties passed the
impugned order dated 18.03.2021 and subsequently, a corrigendum order
dated 23.03.2021.
18. Ld. Sr. Counsel for the Appellants submitted that the Adjudicating
also
referred to the CBDT Circular No 5/2010 (supra) read with Corrigendum
dated 30.9.2010 issued by the CBDT in this regard. Per contra ... However, before parting we may also refer to a Corrigendum dated
30.9.2010 by the CBDT by way of which para 37.5 of the circular
permit.
7. The learned CIT(A) ought to have appreciated that the corrigendum is only an
afterthought issued after the judicial proceedings taken ... moto basis, without affording any opportunity to
the assessee, issued a corrigendum dated 22nd January 2015 stating that while
passing the assessment order for assessment
