TAX CASE No.16 oF 1996 Reference against the statement of case drawn on 15th January, 1996 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 61 (Pat) of 1994. M/S AUTO SPARES,GAYA-----------------------------(Appellant) Versus COMMISSIONER OF INCOME TAX,PATNA----------------(Respondent) ---- For the Assessee : Mr. K.N.Jain, Senior Advocate Mr. Amarendra Kr. Sinha, Advocate Ms. R.Usha, Advocate For the Revenue : Mr. L.N.Rastogi, Senior Advocate. **** P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SHAILESH KUMAR SINHA Prasad & Sinha, JJ. The Patna Bench of Income Tax Appellate Tribunal has referred the following question for our answer : “Whether, on the facts and in the circumstances of the case, the Tribunal was justified in affirming the order of the appellate commissioner holding that Shri Kamal Kumar Sharma, one of the partners of the assessee firm was benamidar of Bhagirath Sharma Family Trust and, therefore, the firm was non-genuine and not entitled to registration benefit as provided in sec.185 of the I.T.Act, 1961? ” Mr. K.N.Jain appears on behalf of the assessee whereas the revenue is represented by Mr. Rastogi. It is common ground that the assessee had filed application under section 254(2) of the Income Tax Act for rectification of certain mistakes which had crept in the order of the 2 Patna High Court 3rd July, 2008 Manish/- tribunal dated 19.08.1994. It is relevant here to state that the aforesaid order of the tribunal has given rise to the present reference. The tribunal had allowed the application filed by the assessee for rectification of certain mistakes. However, the tribunal while doing so has not considered the effect of the order of rectification in its order passed earlier. Mr. Jain submits that in view of subsequent events this Court may decline to answer the question and direct the tribunal to consider the effect of rectification in its earlier order. Mr. Rastogi submits that this course is open. In view of aforesaid, it shall not be appropriate for us to answer the reference. We deem it expedient that the Income Tax Tribunal decides the effect of the order dated 12.10.1995 on its earlier order dated 19.08.1994. Reference is disposed of accordingly. ( Chandramauli Kumar Prasad,J.) ( Shailesh Kumar Sinha,J.)