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2016 (9) TMI 1246 - AT - Income TaxRectification of mistakes apparent from record in the "Statement of case" - Held that:- We notice that the amendment in sec. 214 of the Act has been brought by Direct Tax Laws (Amendment) Act 1984 only and hence the mistake pointed out by the assessee needs to be rectified. Accordingly the words "Direct Tax Laws (Amendment) Act, 1987", where ever it occurs shall be replaced by the words "Direct Tax Laws (Amendment) Act, 1984." The assessee has also sought rectification of the order by substituting the new name of the assessee in the order, i.e., the order passed by the Tribunal in the name of "Tata Press Limited", which has since been changed into "Infomedia Press Limited". The Ld A.R furnished copies of Certificate of Incorporation to show the change of name. We notice that the name of the company has been changed several times subsequent to passing of the order by the Tribunal and we notice that the order has been passed in the name, in which the petition was filed. Hence, in our considered view, the prayer of the assessee may Infomedia Press Ltd.not constitute mistake apparent from record warranting rectification of order. Accordingly we reject this plea of the assessee. - Decided partly in favour of assessee
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