Typographical error in appellate order rectified as Revenue's appeals were confirmed as rejected.

A typographical error in the operative paragraph was rectified where the earlier wording had mistakenly stated that the Revenue's appeals were allowed. The record showed that the findings were in favour of the assessee and that the Revenue's appeals ought to have been rejected, so the incorrect phrase was substituted and the appeals stood rejected.

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Issues: Whether the earlier operative paragraph contained a typographical mistake requiring rectification, and whether the Revenue's appeals were liable to be rejected.

Analysis: The order records that the findings in the earlier paragraph were in favour of the assessee and that the appeal of the Revenue ought to have been rejected. The expression allowing the Revenue's appeals was found to be a typographical error and was substituted with the correct expression rejecting the appeals.

Conclusion: The typographical mistake was rectified, and the Revenue's appeals stand rejected.

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