COMMISSIONER OF INCOME TAX Vs. PADMEY IMPEX

JUDGEMENT

(1.) THOUGH served no one appeared for the respondent. The applicant department seeks correction in our judgment dated 17.1.2012. It is the case of the applicant that in paragraph -30 thereof while giving the final directions, we had dismissed the tax appeal no. 1116/2010 of the Revenue though as per the facts arising in the said appeal and our conclusion of the judgment in question, same was required to be allowed. We notice that in paragraph 26 and 27 of the said judgment we had summed up our opinion on the legal issues presented before us in the following manner:

(2.) IN the result, para. 29 and 30 of the said judgment insofar as the same dismissed the Tax Appeal No. 1116/2010 is concerned, the same shall stand corrected. The reference of Tax Appeal No. 1116/2010 shall be deleted from paragraph 30 and shall be included in paragraph 29 of the judgment. Disposed of accordingly. Rule made absolute to above extent.