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    <title>1975 (8) TMI 146 - HIMACHAL PRADESH HIGH COURT</title>
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      <link>https://www.taxtmi.com/caselaws?id=279873</link>
      <description>An orally pronounced judgment does not attain finality merely on delivery in open court; under the procedural framework discussed, signing and dating complete the judgment and perfect its operative effect. Until that stage, the court retains control over the matter and may withdraw, alter, or modify the pronounced result. On that basis, the court treated a pre-signature request for further hearing and conversion of the proceeding from appeal to revision as maintainable, because the judgment had not yet been signed and sealed.</description>
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