Apparent Error - Year 1986 - Judgments

Mar 17 1986 (HC)

Standard Radiators Vs. Commissioner of Income-tax

Court: Gujarat

Decided on: Mar-17-1986

Reported in: (1986)57CTR(Guj)168; [1987]165ITR178(Guj)

..... section 35 of the act in our opinion therefore the wealth tax officer committed an apparent error of law in rejecting the petitioner s application for rectification of the mistake and ..... to be rectified in exercise of power conferred under section 154 appellate assistant commissioner committed error apparent on face of record in allowing appeal filed by assessee against rectification order question .....

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Oct 30 1986 (TRI)

income-tax Officer Vs. General Electric Co. of India Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Oct-30-1986

Reported in: (1987)20ITD12(Kol.)

..... as well as the contentions raised before it and there is no apparent error therein which can be rectified under section 253 of the act this ..... by the commissioner in this case was not in dispute this is apparent from the short order passed by the tribunal which had proceeded on ..... has laid down the well known rule of law that a mistake apparent on the record must be obvious and patent and not something .....

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Nov 07 1986 (HC)

The Kailash District Co-operative Marketing and Supply Federation Ltd. ...

Court: Himachal Pradesh

Decided on: Nov-07-1986

Reported in: AIR1988HP1

..... the appellant under section 93 2 of the act suffers from an apparent error of law in as much as the registrar had entertained a ..... considerations or based on no evidence whatever or contains an error of law apparent on its face 7 in the case of ittyavira mathai ..... the party aggrieved does not take appropriate steps to have that error corrected the erroneous decree will hold good and will not be .....

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May 08 1986 (TRI)

Bramec Suri (P) Limited Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-08-1986

Reported in: (1986)(26)ELT423TriDel

..... of the material as noted in the production account there was an apparent error in the said quantification it is thus seen that as far ..... to work out the duty quantification and thus the same is in apparent error further in the order of the collector dated 1 7 1983 ..... present claim is baseless shri narasimhan s answer is that this error was discovered only when the department filed their paper book in .....

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Aug 13 1986 (HC)

Janardan Mohapatra Vs. Executive Engineer, Sambalpur Central Works, Di ...

Court: Orissa

Decided on: Aug-13-1986

Reported in: AIR1987Ori59

..... alone he must succeed and that the court below has committed an apparent error of jurisdiction in rejecting the petitioner s application for injunction in ..... see air 1964 madh pra 219 daultaram phoplchand v shriram it is apparent from a plain reading of section 41 that it provides both ..... 1996 2 glt 246 are not good law shriram it is apparent from a plain reading of section 41 that it provides both .....

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Mar 21 1986 (HC)

Brihan Maharashtra Sugar Syndicate Ltd. and Another Vs. P.R. Joglekar ...

Court: Mumbai

Decided on: Mar-21-1986

Reported in: [1987]165ITR279(Bom)

..... that the revision order passed by the deputy commissioner discloses an apparent error of law in the construction of the provisions of sub section ..... same was dated september 22 1971 in order to rectify an error found in the original order of the joint commercial tax officer ..... order of the deputy commissioner dated november 4 1976 discloses any error of law and is liable to be interfered with on that .....

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Oct 30 1986 (HC)

Mehar Singh Vs. State of Rajasthan

Court: Rajasthan

Decided on: Oct-30-1986

Reported in: 1987WLN(UC)732

..... true that the board could have exercised the jurisdiction but i do not find any apparent error in the order of the board of revenue as the petitioner has an alternative remedy ..... india article 226 writ revision not allowed by revenue board as appeal was maintainable no error on face of record held writ does not lie writ dismissed but once the board .....

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Oct 17 1986 (HC)

Poonma Vs. Board of Revenue and ors.

Court: Rajasthan

Decided on: Oct-17-1986

Reported in: 1986WLN(UC)736

..... of fact arrived at by both the courts below thus i do not find any apparent error on the face of the record so as to warrant any interference with the order .....

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May 28 1986 (HC)

Sri Satyanarayanaswamy Education Society Vs. State of Karnataka

Court: Karnataka

Decided on: May-28-1986

Reported in: ILR1986KAR2161; 1986(2)KarLJ72

..... trial court has no power to take cognizance order passed by trial court is an apparent error accused was discharged of the offence 5 it is now well settled that the executive .....

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Nov 28 1986 (HC)

Hemchand M. Singhania Vs. Shakuntala S. Tiwari (Smt.)

Court: Mumbai

Decided on: Nov-28-1986

Reported in: 1987(2)BomCR428

..... by articles 66 and 67 of the limitation act and it was an apparent error on the part of the lower appellate bench to non suit the ..... by articles 66 and 67 of the limitation act and it was an apparent error on the part of the lower appellate bench to non suit the ..... of both the courts below on this aspect which does not contain any error apparent on the face of the record not it is possible to trace .....

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