Pr. Commissioner of Income Tax, Shimla v. Beas Valley Power Corporation Ltd.

1. FACTS OF THE CASE

OMP 1037/2024 sought correction of the 23 October 2024 order in ITA 69/2017 involving Beas Valley Power Corporation. The order identified Circular 5/2024 dated 15 March 2024 as the reference requiring correction.

Source: Caption and operative text; PDF p.1

2. DISCUSSION BY THE COURT

The Court allowed the application as prayed and specified the substituted circular number and date. It did not revisit the appeal grounds or state a tax-effect computation.

Source: Operative text; PDF p.1

3. JUDICIAL DECISION

The earlier reference was to be read as Circular 9/2024 dated 17 September 2024. The application was disposed of.

Source: Operative directions; PDF p.1

4. OUTCOME

The earlier withdrawal record was corrected. This application did not decide the merits of the underlying tax appeal.

Source: Operative directions; PDF p.1

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

This order repairs the citation, not the tax merits

The operative change is precisely from Circular 5/2024 of 15 March 2024 to Circular 9/2024 of 17 September 2024 in the 23 October order. It supplies no new assessment finding or independent relief against the tax demand.

Source: PDF p.1

Read the two orders as a procedural sequence

For an accurate account of ITA 69/2017, the withdrawal judgment and this later correction belong together. The supplied withdrawal copy already carries the corrected reference. The correction date should not replace the date of the appeal’s original disposal.

Source: PDF p.1

The application is not a second merits appeal

Its separate OMP number identifies a correction proceeding within the same appeal. Preserve that procedural record without counting it as a fresh decision on the underlying tax controversy or treating a circular correction as revival.

Source: PDF p.1