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Issues: Whether the operative portion of the earlier judgment required rectification so that the question answered would be recorded as in favour of the assessee and against the Revenue.
Analysis: The application pointed out that para 3(iii) of the earlier judgment contained an inadvertent mistake in stating the answer to the question as in the negative. The correction sought was confined to substituting the recorded result with the converse expression so that the operative part matched the intended conclusion.
Conclusion: The operative portion was rectified to state that the question is answered in the affirmative, i.e. in favour of the assessee and against the Revenue.
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