Rectification of clerical errors allowed to align an order's operative text with the actual disposal of connected appeals.

Clerical mistakes in an order may be rectified when the written text does not match the actual disposal of connected appeals. Here, inconsistent references in the discussion of the assessee's appeal and the Revenue's appeal were corrected by substituting the erroneous lines with statements reflecting the true outcome. The rectification application was allowed, and the earlier order was amended so that its operative portions accurately recorded that the assessee's appeal had been allowed and the Revenue's appeal had been dismissed.

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Issues: Whether the rectification of mistake application should be allowed to correct clerical errors in the earlier order and align the operative portions with the actual disposal of the connected appeals.

Analysis: The earlier order contained inconsistent references in the discussion of the assessee's appeal and the Revenue's appeal. The application sought substitution of those incorrect lines with the correct statements reflecting that the assessee's appeal had been allowed and the Revenue's appeal had been dismissed. As the errors were clerical and affected only the accuracy of the recorded disposal, correction was warranted.

Conclusion: The rectification application was allowed and the earlier order was corrected in the manner stated.

Ratio Decidendi: Clerical mistakes in the recorded disposal of an order may be rectified so that the written order accurately reflects the intended and actual decision.

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