The Commissioner Of Income Tax v. Pransukhlal & Sons Jewellers

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CHAMBER SUMMONS 1792 OF 2009 ININCOME TAX APPEAL NO.1541 OF 2009 The Commissioner of Income Tax Vs.Pransukhlal & Sons Jewellers ..Appellant ..Respondent Mr.R.K.Choudhari for appellant. Mr.S.C.Tiwari a/w. Mr.R.Asokan for respondent. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 1ST DECEMBER,2009 DATE : P.C. 1.Heard rival parties. Perused Chamber Summons 2.Mr.Asokan has vehemently argued that a mistake committed in transcribing the name of the respondent should not be allowed to be corrected. He took us through Verification clause in support of his submission. 3.Having appreciated the submissions made, there cannot be a second opinion that the mistake committed is a typographical mistake while transcribing the name of the parties. There are number of documents on record to suggest that the appeal was filed against M/s.Pransukhlal & Sons Jewellers. Even the Court Fees has also been paid in the said name. 4.In the above circumstances, we permit the appellant to amend the cause title and consequently name of the respondent. Amendment to be carried out forthwith. The Chamber Summons is made absolute in terms of this order with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)