TMI Blog2016 (9) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are ORDER Per B.R. Baskaran (AM) :- The assessee has filed this miscellaneous application seeking rectification of mistakes apparent from record in the Statement of case referred by the Tribunal to Hon'ble High Court of Bombay, vide its order dated 26-10-1993. 2. The Ld A.R submitted that the question that was referred to the Hon'ble High Court by the Tribunal was relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replaced by the words Direct Tax Laws (Amendment) Act, 1984. 4. Accordingly paragraph 4 of the order would stand modified as under:- 4. On the facts and circumstances of the case, we consider only the following questions require to be referred which would cover all the issues raised in the questions, namely- 1. Whether, on the facts and in the circumstances of the case the Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. 6. In the result, the miscellaneous application filed by the assessee is partly allowed. Order has been pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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