High Court at Calcutta · Judgments and reasoned final orders
Principal Commissioner of Income Tax 13, Kolkata v. Reena Jain
ITAT/244/2024 (IA No: GA/2/2024) ·
Supplementary-list corrigendum order in ITAT/244/2024 correcting the case citation in paragraph 2 (page 4) of the order dated 06.05.2025 from 'PCIT-5, Kolkata v. B.L. Tak & Sons, HUF in ITAT/243/2024' to 'PCIT-9, Kolkata v. P L Goenka HUF in ITAT/241/2024'.
1. FACTS OF THE CASE
ITAT/244/2024 (PCIT 13, Kolkata v. Reena Jain) was listed on the supplementary list on 20.05.2025 to correct a typographical case-reference error in the Division Bench's earlier order dated 06.05.2025.
2. DISCUSSION BY THE COURT
The Division Bench directed that the reference 'Principal Commissioner of Income Tax-5, Kolkata vs. B.L. Tak & Sons, HUF in ITAT/243/2024' in the second paragraph at page 4 of the order dated 06.05.2025 be replaced with 'Principal Commissioner of Income Tax-9, Kolkata vs. P L Goenka HUF in ITAT/241/2024'.
3. JUDICIAL DECISION
Ordered that the corrected case reference be incorporated into the order dated 06.05.2025 in ITAT/244/2024.
4. OUTCOME
Neutral (corrigendum order) - Corrects precedent citation in paragraph 2 at page 4 of the order dated 06.05.2025.
5. AKHB REVIEW POINT
AKHB analysis: read alongside the main judgment dated 06.05.2025 in PCIT 13, Kolkata v. Reena Jain (ITAT/244/2024) and lead precedent PCIT-9, Kolkata v. P L Goenka HUF (ITAT/241/2024).
Source and verification
1-page official High Court at Calcutta judgment PDF (20250506_WBCHCO0037342024.pdf).
Original PDF: 1 pages · SHA-256: dca5a54a344bead13e70093e5907ce0b9e8cbca5830b16581fa803c6c7ee838f
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Corrigendum order in section 260A appeal ITAT/244/2024. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.