Apparent Error - Judgment Search Results

Corrossion Roadlines Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2005)92ITD181(Pune.)

..... the order dr pathak learned counsel for the assessee fairly conceded that there is no apparent error which could be rectified under section 254 2 of the act on this count as ..... is incapable of argument or debate held that where an error was far from self evident it ceased to be an apparent error the so called inaccuracies or wrong recording of facts as .....

Cit Vs. Mcdowell and Co. Ltd.

Court: Karnataka

Reported in: [2004]136TAXMAN716(Kar)

..... substitution by a new order where an error is far from self evident it ceases to be an apparent error it is no doubt true that a ..... power intended to be given under section 154 is to rectify an error apparent on the face of the record amendment of the order is the ..... income tax officer should be powerless to rectify the mistake or error which is apparent on the face of the order the word amend with .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court: Supreme Court of India

Reported in: (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... which is correct according to the settledposition of law and the apparent error should be ignored far from makingany capital out of it giving ..... first sentence in para 34 scc which wefind to be an apparent error no where else has the majority judgment heldroyalty to be a ..... majority judgment in india cement ltd 039 s case supra the error is apparent and only needs a careful reading to detect we feel .....

Commissioner of Income Tax Vs. Mcdowell and Co. Ltd.

Court: Karnataka

Reported in: (2004)188CTR(Kar)518; [2004]269ITR451(KAR); [2004]269ITR451(Karn)

..... substitution by a new order where an error is far from self evident it ceases to be an apparent error it is no doubt true that a ..... power intended to be given under section 154 is to rectify an error apparent on the face of the record amendment of the order is the ..... order the ito should be powerless to rectify the mistake or error which is apparent on the face of the order the word amend with reference .....

East West Rescue Pvt. Ltd. Vs. Dy. Cit, Spl. Range 14

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)89ITD259(Delhi)

..... was not mistake apparent on the face of the record where an error is far from self evident it ceases to be an apparent error it is ..... reliance on a wrong provision of law is tantamount to an error apparent from the record within the meaning of the said section accordingly ..... dr on the other hand contended that there is no error or mistake apparent in the order of the tribunal and if the order .....

Commissioner of Sales Tax Vs. Hukumchand Mills

Court: Madhya Pradesh

Reported in: 2004(3)MPHT22; 2004(2)MPLJ492; [2005]139STC1(MP)

..... court no elaborate arguments are required to point out such an apparent error on the face of the record following decision of federal ..... its records correctly and in accordance with law hence if any apparent error is noticed in respect of order passed by it it ..... exercised for correction of mistake however while correcting the so called apparent error on the face of record one should not forget that .....

Seshasayee Paper and Paper Boards Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2005)(98)ECC446

..... tribunal has no power of review but only the power to rectify apparent errors in its own orders as a matter of fact it has been ..... ground for reviewing a judgment on the premise that there was an error apparent on the face of the record the larger bench observed that ..... in an order passed by the karnataka high court there was any error apparent on the face of the record warranting its review in that .....

Gajendra Singh Vs. High Court of Judicature at Allahabad Through the R ...

Court: Allahabad

Reported in: (2004)3UPLBEC2934

..... its records correctly and in accordance with law hence if any apparent error is noticed by the high court in aspect of any orders ..... record is denied to the high court when it notices the apparent errors its consequence is that the superior status of the high court ..... the writ partition by filing counter affidavit as such there is error apparent in the judgment and order dated 22 11 2001 passed in .....

Lamie Vs. United States Trustee

Court: US Supreme Court

..... for the second third and ninth circuits in contrast concluded that the text s apparent errors rendered the section ambiguous requiring consideration of the provision s legislative history that history ..... the amended version of 330 a 1 appears to have some minor drafting errors including the apparently inadvertent removal of debtors attorneys from the list of professionals whose compensation awards .....

Tivoli Investment and Trading Co. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)1SOT150(Mum.)

..... del it was held that where an error was far from self evident it ceased to be an apparent error the so called inaccuracies or wrong ..... for arriving at a conclusion is not an error apparent on the record although it may be an error of judgment the tribunal cannot in exercise ..... 254 2 of the act now the question arise what is apparent mistake various precedents are available to adjudge this issue it is .....