1986 (9) TMI 25

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.... and (b) pass such further and other orders as the nature and circumstances of the case may require." The facts of this case have been mentioned in the judgment [See[198 1] 132 ITR 647 (All)] of Income-tax Reference No. 948 of 1975 in which this application has been made. The question referred before the High Court was : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the income derived by the Radha Swami Satsang, a religious institution, is entitled to exemption under sections 11 and 12 of the Income-tax Act, 1961 ?" The said question had been answered by the Income-tax Appellate Tribunal in favour of the applicant. On the Commissioner of Income-tax, Kanpur, filing the inco....

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....ncome-tax Act. It is, therefore, doubtful whether the High Court can under section 151 of the Code of Civil Procedure correct the mistakes which have been alleged to have crept in the judgment .It of the High Court. We may at the threshold guard ourselves by saying that for the error which was pointed out by learned counsel (on which we are expressing no opinion), the remedy lay in filing an appeal against the same. The power of correction of judgment is not to be confused with the appellate power which enables an appellate court to correct all types of errors in the judgment or to set aside the same. The submission of learned counsel was that on the findings given by the High Court, the applicant was entitled to the benefit of section 1....