2022 (9) TMI 1146

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....come Tax<br>Shri Shamim Yahya, Accountant Member And Shri Anubhav Sharma, Judicial Member For the Assessee : Shri R. M. Mehta, Adv For the Revenue : Shri Anuj Garg, Sr. DR ORDER PER ANUBHAV SHARMA, J. M.: 1. The appeals have been preferred by the Assessee companies against the orders dated 30.05.2019 of CIT(A)-34, New Delhi (hereinafter referred as Ld. First Appellate Authority or i....

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....as per the scheme of amalgamation approved by the Hon"ble High Court of Punjab and Haryana on December, 2013. However, in the assessment order, the name of the assessee has been mentioned as M/s Escorts Hospital and Research Centre Limited. Ld. AO observed it to be a inadvertent mistake. He also observed that during the entire course of assessment proceedings, the assessee filed its submissions on....

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.... the other hand the ld. DR submitted there is no error in the impugned order. 6. Giving thoughtful consideration to the matter on record the bench is of considered opinion that the assessment order mentioned in para 2 about the fact that the operation of the present Assessee have been merged with appellant International Hospital Ltd w.e.f 01.01.2013 as per the scheme of amalgamation approved by....

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....e. It is a mistake arising out of lack of attention and does not depict in any form that on merits of the case, the said authority has committed any illegality. As such even without any specific provision, every judicial and quasi judicial authority has inherent powers to correct the same. 8. In the case in hand, in the body of the assessment order the Ld.AO has taken cognizance of the fact of ....