Allowing the petition the Court held that, there was no error in the Assessing Officer’s order implementing the Tribunal’s directions. The Tribunal had directed the Assessing Officer to compute the assessee’s book profits in a particular manner which was correctly understood and given effect to by him. He had proposed to rectify his order giving effect to the Tribunal’s decision on the ground that there had been an apparent error. However, as long as the order of the Tribunal stood, the assessment order was required to be implemented. Further having implemented the order, it was not open for him to exercise power of rectification which was meant for correcting any error apparent on record. ( AY.2010-11)