12th March, 2014 and is being
sought to be corrected by issue of corrigendum on 16th April, 2014 i.e. after
the time to pass ... case , non issue of Draft Assessment Order could not be corrected
by issuing a corrigendum to a final Assessment Order. Just as in the facts
CBDT and the CBDT issued a clarification dated
09.03.2009 as corrected by Corrigendum No.178 dated 08.05.2009,
to clarify that the Board of Approval
corrected on 29.03.2014. (Page 25 of PB)
f. that the certificate of 25.03.2011 and Sept 2012 (as corrected by
corrigendum) signify the completion
corrected on 29.03.2014. (Page 25 of PB)
f. that the certificate of 25.03.2011 and Sept 2012 (as corrected by
corrigendum) signify the completion
12th March, 2014 and is being sought to be
corrected by issue of corrigendum on 16th April, 2014 i.e. after the time
to pass ... case , non issue of Draft Assessment Order could
not be corrected by issuing a corrigendum to a final Assessment Order.
Just as in the facts
AABCH8756Q
Appellant Respondent
CORRIGENDUM
PER R.S.SYAL, VP :
This corrigendum is being issued to correct the words
―working capital adjustment‖ mentioned in para ... Corrigendum in ITA Nos.537 & 584/PUN/2016
Hyundai Construction Equipment India Pvt. Ltd.
the TPO did not dispute the correctness
Para 15 will remain the same.
17
19. This corrigendum is being issued to correct the mistakes in the
order and there is no change
draft assessment order and the same was sought to be
corrected by issue of corrigendum on a date after the time to pass draft
assessment ... pertaining to jurisdiction. It was further held that if the corrigendum and the
order passed by Assessing Officer was without jurisdiction, the same
draft assessment order and the same was sought to be corrected by
issue of corrigendum on a date after the time to pass draft assessment ... behalf of Revenue that the Respondent was estopped from challenging the
corrigendum, which was passed after the date of passing of draft assessment
order
AAATT 2982 L
Appellant/ Assessee Respondent /Revenue
CORRIGENDUM
This corrigendum is being issued to correct the
typographical error cause title of First Page
