2020 (3) TMI 1468 - HC - Income Tax

Addition u/s. 14A of the Act while computing book profit u/s. 115JB - Leave to Amend sought wanted to delete some portion of the proposed Question No.2(b) - Inadvertently in the order passed by this Court in THE PRINCIPAL COMMISSIONER OF INCOME TAX VADODARA-1 VERSUS GUJARAT URJA VIKAS NIGAM LTD. 2020 (3) TMI 232 - GUJARAT HIGH COURT Leave to amend is not ordered and the entire question as proposed has been incorporated. The proposed Question No.2(b) which is to be incorporated in the order should read as under Whether in the facts and circumstances of the case the learned ITAT has erred in law and on facts in deleting the addition under Section 14A of the Act while computing book profit under Section 115JB of the Act? HELD THAT - The order dated 17.02.2020 shall incorporate words Leave to Amend and also substitute Question No.2(b) as above. The Registry shall effect necessary correction and issue a fresh writ of the order.

Summary

Issues:
1. Proposed questions of law for consideration by the Court
2. Request for amendment of proposed question No.2(b) in the order
3. Incorporation of the corrected question in the order
4. Direction for necessary correction by the Registry and issuance of a fresh writ

Analysis:
1. The appellant, represented by Mr. Varun Patel, brought to the Court's attention three proposed questions of law for consideration. These questions were included in the order dated 17.02.2020 in Tax Appeal No.63/2020.

2. Mr. Patel sought 'Leave to Amend' to modify the proposed Question No.2(b) by deleting a portion. However, the Court inadvertently failed to grant the leave in the order, resulting in the entire question being incorporated as initially proposed.

3. The Court directed that the order dated 17.02.2020 should include the words "Leave to Amend" and the corrected Question No.2(b) as specified by Mr. Patel. It was emphasized that the Registry must make the necessary correction and issue a fresh writ reflecting the amendments.

4. Subsequently, the Note for speaking to Minutes was disposed of in accordance with the decisions made by the Court. This comprehensive analysis outlines the procedural steps taken by the Court in response to the appellant's submissions and the necessary corrections to be made to the order for clarity and accuracy in the legal proceedings.