1 itxal-1027-11++ sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1027 OF 2011 AND INCOME TAX APPEAL (LOD) NO.1028 OF 2011 AND INCOME TAX APPEAL (LOD) NO.1029 OF 2011 AND INCOME TAX APPEAL (LOD) NO.1030 OF 2011 The Director of Income Tax (International Taxation)-I ..Appellant. V/s. Airlines Rotables Ltd. U.K. ..Respondent. Mr. Suresh Kumar for the appellant. Mr. F.V.Irani with Rajesh Poojary i/b. Mint & Conferers for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 26TH SEPTEMBER, 2011 P.C. :- 1. Whether the ITAT was justified in rectifying its original order under Section 254(2) of the Income Tax Act, 1961, is the question raised in these appeals. 2. The Tribunal in its original order had recorded a finding as 2 itxal-1027-11++ follows:- “PE or no PE, since entire repairs and overhauling is carried out outside India, the profits arising to the assessee from such repairs can be taxed in India. " 3. Obviously, the word “can” used in the above sentence was ex-facie erroneous, because, if the entire activity was carried out outside India, then the question of taxing that amount in India did not arise at all. Therefore, on a Miscellaneous Application filed by the assessee, the Tribunal rectified its mistake apparent on the face of record by recording thus :- “PE or no PE, since entire repairs and overhauling is carried out outside India, the profits arising to the assessee from such repairs cannot be taxed in India. “ 4. In our opinion, no fault can be found with the decision of the ITAT in rectifying the above mistake which was error apparent on the face of record. Accordingly, we see no merit in these appeals and the same are dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)