MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL, CIVIL JURISDICTION ORDINARY ORIGINAL, CIVIL JURISDICTION ORDINARY ORIGINAL, CIVIL JURISDICTION INCOME TAX APPEAL NO.299 OF 2001 The Commissioner of Income Tax..Appellant Vs. M/s.Liberty Oil Mills Ltd.......Respondents Mr. Mr. A.A. Kango with Mr. P.S. Sahadevan, for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 29TH JANUARY,2008 DATED: 29TH JANUARY,2008 DATED: 29TH JANUARY,2008 P.C.: P.C.: P.C.: . The Revenue has preferred this Appeal on the following questions:- 1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing the Miscellaneous Application filed by the revenue on the ground that an error in the judgment cannot be subject matter of rectification even though the Tribunal had wrongly understood the ratio of the judgment of the Supreme Court in 237 ITR 777?. 2. A learned Bench of this Court in 272 ITR 397 has taken the view that an Appeal would not lie against such an order. In the light of that the Appeal is not maintainable and consequently dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)