9911796707
TMI Blog1986 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... orders as the nature and circumstances of the case may require." The facts of this case have been mentioned in the judgment [See[198 1] 132 ITR 647 (All)] of Income-tax Reference No. 948 of 1975 in which this application has been made. The question referred before the High Court was : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the income derived by the Radha Swami Satsang, a religious institution, is entitled to exemption under sections 11 and 12 of the Income-tax Act, 1961 ?" The said question had been answered by the Income-tax Appellate Tribunal in favour of the applicant. On the Commissioner of Income-tax, Kanpur, filing the income-tax reference, a Division Bench of this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court can under section 151 of the Code of Civil Procedure correct the mistakes which have been alleged to have crept in the judgment .It of the High Court. We may at the threshold guard ourselves by saying that for the error which was pointed out by learned counsel (on which we are expressing no opinion), the remedy lay in filing an appeal against the same. The power of correction of judgment is not to be confused with the appellate power which enables an appellate court to correct all types of errors in the judgment or to set aside the same. The submission of learned counsel was that on the findings given by the High Court, the applicant was entitled to the benefit of section 11(1)(b) of the Income-tax Act, even if clause (a) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)(b) had been made before it. Sri V. P. Misra, learned counsel appearing for the applicant, also stated before us that the argument about the applicability of the aforesaid provision in the alternative had been advanced by him in the High Court and wrongly the argument had not been noted and decided. In our view, the present is not a case to which the observations of the Supreme Court extracted above could be applied. We are not in a position to adjudicate upon this controversy in this application. In fact, granting of the application would result in reviewing the judgment of this court which is not the scope of section 151 of the Code of Civil Procedure. Having found no merit in this application, we reject the same. But, in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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