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2009 (12) TMI 614 - AT - Income TaxPower of review - Rectification of mistakes - Whether an order which is pronounced in the Court but not yet passed in writing can be recalled under s. 254(2) of the Act to rectify a mistake apparent on record - It was argued that if a judgment which was not cited during the course of hearing, though applicable, and hence not applied, was not a mistake apparent on record - On the issue whether the order of the CIT(A) should be confirmed or should the matter be remanded to the AO, it was submitted that all the documents were placed before the AO and the only grievance was that only five days were left for the assessment gelling barred by limitation - It is evident that the decision which is so pronounced or intimated must be a declaration of the mind of the Court as it is at the time of pronouncement - Supreme Court, that is, Vinod Kumar Singh vs. Banaras Hindu University AIR 1988 SC 371 wherein it was held that there is no material at al1 to show as to what led the Division Bench which had pronounced the judgment in open Court not to authenticate the same by signing it - it is clear that when a judgment is pronounced at the conclusion of the hearing, it is an expression of the mind of the Court at the time of delivery - in the present case, the learned JM kept the matter pending with him without either agreeing with the order pronounced in the Court or without passing any dissenting order - Decided in favor of the assessee
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