2024 (4) TMI 1160 - HC - Income Tax

Typographical error the word Other Cooperative Banks has been incorporated in paragraph no.19 by mistake, which is required to be corrected - HELD THAT - Having heard learned advocate for the petitioner and having perused the order and a note placed on record, in para no.19, words other Cooperative Banks after the words other than the Cooperative Societies i.e. is modified and be read as other Banks . The speaking to minutes is accordingly disposed of.

Summary

Issues: Typographical error in the court order

In this judgment delivered by Honourable Ms. Justice Nisha M. Thakore, the issue at hand was a typographical error in Paragraph No. 19 of an order dated 04.01.2022 passed by a Coordinate Bench. The error involved the incorrect inclusion of the words "Other Cooperative Banks," which the petitioner, represented by Mr. S.N. Divatia, sought to correct as it was a mistake. The correction was necessary as it needed to be replaced with "other Banks" after the words "other than the Cooperative Societies i.e."

The learned advocate Mr. S.N. Divatia brought the error to the attention of the court, and after hearing his submissions and perusing the order and the note on record, the court acknowledged the mistake and directed the modification of the erroneous words in Paragraph No. 19. The court ordered that the words "other Cooperative Banks" be replaced with "other Banks" to rectify the typographical error. Subsequently, the issue was resolved, and the speaking to minutes was disposed of, thus concluding the matter satisfactorily.