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2006 DAILYLAW 426 (HP)

RAKESH HANDA v. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) AND OTHERS

CMP/3830/2026 · 2026-03-10

Ranjan Sharma, Vivek Singh Thakur

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Judgment text

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Rakesh Handa vs. Principal Commissioner of Income Tax (Central) & Ors. CWP No.2006 of 2026 (Disposed) 10.03.2026 Present : Ms. Heena Chauhan, Advocate, for the applicant- petitioner. Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates, for the respondent. CMP No.3830 of 2026 This application has been filed for correction of ministerial mistake in order dated 24.02.2026 passed in CWP No.2006 of 2026, whereby in quoted portion of para 1 of the order, ‘assessment year 2022-23 by the ACIT, Shimla’ has been mentioned instead of ‘assessment year 2023-24 by the DCIT, Shimla’. On the basis of record and submission made by learned counsel for the parties, in quoted portion of para 1 of the aforesaid order ‘assessment year 2022-23 by the ACIT, Shimla’ is ordered to be replaced by ‘assessment year 2023-24 by the DCIT, Shimla’. Registry is directed to carry out necessary correction in the aforesaid order in the file. Corrected order is also directed to be uploaded on the website of the High Court. In above terms, application is allowed and stands disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge 10th March, 2026 (Pardeep)