Rectification for non-consideration of Section 65(105)(zx) claim was allowed, and the matter moved to final hearing.

The earlier order was found to contain an apparent mistake because it did not examine the applicability of Section 65(105)(zx) of the Finance Act, 1994, even though the show cause notice had raised that allegation alongside Section 65(105)(zzzzf). That omission justified rectification, and the miscellaneous application was allowed. The matter was then listed for final hearing.

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Issues: Whether the earlier order required rectification on account of non-consideration of the applicability of Section 65(105)(zx) of the Finance Act, 1994, in addition to Section 65(105)(zzzzf) of the Finance Act, 1994.

Analysis: The omission to examine the applicability of clause (zx) of Section 65(105) was found to be an apparent mistake in the earlier order, as the show cause notice had also raised that allegation and the issue had not been discussed.

Conclusion: The miscellaneous application was allowed and the matter was listed for final hearing.

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