Deb, J. - (1.) This is a reference under Section 256(2) of the I.T. Act, 1961. The question called for by the court is as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the recalculation of abatement under Articles IV to VI of the Agreement for Avoidance of Double Taxation between India and Pakistan was a mistake apparent from the records within the meaning of Section 154 of the Income-tax Act, 1961 ? "
(2.) The learned counsel for both the parties rightly submit that the letters "re" of the word "recalculation" in the question is a mistake. Therefore, we reframe it by deleting the letters " re " from the aforesaid word.
(3.) The assessment year is 1962-63. The assessee is a company. The assessee earned income both in India and Pakistan. Its Indian income less capital gains was assessed at Rs. 10,13,442 and the capital gains was assessed at Rs. 1,57,747. Its Pakistan income under the Pakistan Income-tax Act was assessed at Rs. 14,72,163 in Pakistan.;