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Judgment
"Prayers (a) and (b) of paragraph 4 granted. Misc. Civil Application (Annexure - Ed.) accordingly stands disposed of with no order as to costs."
Annexure
MOST RESPECTFULLY SHEWETH THAT
The above reference was disposed of by the Bench consisting of Hon''ble Mr. Justice R. C. Mankad and Hon''ble Mr. Justice R. K. Abhichandani by their judgment dt. 14th June, 1991, a copy whereof is annexed herewith marked Exhibit-A for ready reference. The question Nos. 2, 3 and 5 came to be answered in the affirmative and in favour of the assessee, but by mistake came to be stated as "against the assessee". This is a pure typographical mistake and requires to be corrected. When the matter was put for disposal before the Tribunal under s. 260(1) the Tribunal had also similar difficulty and the Asstt. Registrar addressed a letter to the applicant to do the needful. A copy of this letter incorporating the order of the Tribunal is annexed herewith marked Exhibit-B.
Similarly, an error has also crept in while replying question No. 4. The last sentence of the penultimate paragraph of the judgment "We, therefore, answer Question No. 4 in the negative and against the Revenue" will be required to be substituted by "We, therefore, answer Question No. 4 in the affirmative and against the Revenue".
The applicant submits that the judgment in IT Ref. No. 122 of 1979 requires to be modified in the interest of justice.
The applicant, therefore, prays :
(a) that this Hon''ble Court be pleased to modify suitably its order dt. 14th June, 1991 in ITR No. 122 of 1979 and substitute for the following line, "following the said decision, we answer Questions Nos. 2, 3 and 5 in the affirmative and against the assessee" the following :
"Following the said decision, we answer Questions Nos. 2, 3 and 5 in the affirmative and against the Revenue."
(b) that this Hon''ble Court be pleased to substitute the last sentence of the penultimate paragraph "We, therefore, answer Question No. 4 in the negative and against the Revenue" by the following :
"We, therefore, answer question No. 4 in the affirmative and against the Revenue."
(c) that this Hon''ble Court be pleased to pass such further orders and give such other directions as the nature and circumstances of the case require.