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Section 151 of the Code of Civil Procedure, 1908 - Civil Court - Inherent powers - On reference under section 256(1), assessee-company's claim for weighted deduction under section 35B was rejected by High Court holding that there was no sufficient material either in statement of facts or in Tribunal's order to the effect that any expenditure was incurred for obtaining information regarding markets outside India - Assessee moved an application under section 151, contending that there was a finding of fact recorded by Tribunal in its favour and, therefore, High Court's order in ignoring said finding suffered from a patent error of law and should be set aside - Whether assessee's application under section 151 praying for setting aside of order made by High Court on reference under section 256(1), was maintainable - Held, yes - Whether, on merits, when there was nothing on record to show that a finding had been recorded by Tribunal in assessee's favour, as contended by it, its application was to be dismissed - Held, yes. Facts For the relevant assessment year, the assessee-company claimed deduction under section 35B in respect of the expenditure incurred in connection with obtaining information regarding its export business. The Tribunal disallowed the assessee's claim on the ground that the payment was made within India and not outside India. On reference, the High Court held that there was no sufficient material in the statement of facts much less in the order of the Tribunal that the expenditure was incurred for obtaining information regarding markets outside India and that the assessee had not maintained separate accounts in regard to expenditure incurred for obtaining such information. In the absence of clear proof and separate accounts maintained for the purpose, the order of the Tribunal was upheld. On an application under section 151, the assessee contended that the aforesaid order of the High Court be set aside and a fresh order be passed since the Tribunal had given a factual finding to the effect that a certain sum had been paid by the assessee in connection with obtaining information regarding its export business. On the other hand, the revenue…

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