Principal Commissioner of Income Tax v. Ajay Kumar Sood Engineers and Contractors

1. FACTS OF THE CASE

In OMP 1050/2024 within ITA 2/2019 involving Ajay Kumar Sood Engineers and Contractors, the Court identified a clerical error in its 23 October 2024 judgment and set out the replacement text.

Source: Caption and operative text; PDF p.1

2. DISCUSSION BY THE COURT

The replacement records Revenue counsel’s instructions to withdraw in view of Circular 9/2024 dated 17 September 2024 and disposal as withdrawn. The Court did not decide substantive tax grounds in this correction proceeding.

Source: Operative text; PDF p.1

3. JUDICIAL DECISION

The Registry was directed to correct the 23 October 2024 judgment in red ink and send the corrected judgment for uploading on the official website. 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.

The replacement text controls the corrected account

The Court expressly reproduces the withdrawal statement and resulting disposal. Those words, rather than speculation about the earlier clerical error, define the correction. The source does not reproduce the superseded text in full, so a detailed before-and-after merits narrative would be unsupported.

Source: PDF p.1

Correction and uploading are directions, not proof of execution

The Registry was told to amend the judgment and arrange uploading. This order by itself does not certify when the website was updated. The separately supplied 23 October copy is consistent with withdrawal, but the procedural dates should remain distinct.

Source: PDF p.1

The corrected disposal does not determine tax liability

The circular-based withdrawal remains the operative appeal result. No tax effect, assessment year or substantive issue is adjudicated here, and the correction gives no new permission for recovery, refund or reopening.

Source: PDF p.1