(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) RULE.
Learned counsel Ms. Mauna Bhatt waives service of notice of rule on behalf of the opponent.
Through this application, the applicant-original respondent has prayed for recall of our order dated 10.08.2011 passed in group of appeals including Tax Appeal No. 1639 of 2009. This request is based on the premise that Tax Appeal No. 1639 of 2009 was wrongly clubbed in our common judgement dated 10.08.2011 passed in Tax Appeal No. 507 of 2010 and connected appeals.
Counsel for the applicant pointed out that in Tax Appeal No. 1639 of 2009 question involved was entirely different from the one that we decided by our above mentioned judgement dated 10.08.2011. In the said judgement the question involved was as to what extent the benefit of DEPB upon sale of credit should be received for the purpose of deductions under Section 80 HHC of the Income Tax Act, 1961.
Counsel for the respondent was unable to dispute this assertion. In the result, being an obvious error, we recall our order dated 10.08.2011 insofar as Tax Appeal No. 1639 of 2009 is concerned. Title clause of Tax Appeal No. 507 of 2010 shall stand corrected accordingly. Tax Appeal No. 1639 of 2009 is revived and shall be placed for hearing in due course. Application is disposed of accordingly.
[AKIL KURESHI, J.] [SONIA GOKANI, J.] JYOTI Top