Apparent - Judgment Search Results

Modu Timblo Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

..... to file any further evidence the learned departmental representative further asserted that only a mistake apparent from the record can be rectified failure of the tribunal to consider an argument ..... the light of these findings the above observations of the tribunal clearly suffer from an apparent mistake 77 the learned departmental representative s assertion that the word frozen or restriction .....

Monarch Foods Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53ITD33(Ahd.)

..... section 154 which are limited to the rectification of mistakes apparent from the record i agree with my learned brother the ..... stretch of argument or imagination can they be called mistakes apparent from record requiring any rectification in terms of the provisions ..... the express provisions of law and constituted an obvious mistake apparent from record in his order such mistake was certainly rectifiable .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... the business or part of the business of an institution is apparent from the fact that if the said argument is accepted the ..... basis the total arbitrariness of the fixation of such ceiling is apparent from the contents of the proviso itself since the reserve bank ..... rationality the total arbitrariness of the fixation of such ceiling is apparent from the contents of the proviso itself since the reserve bank .....

Prakashchand Lunia Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56ITD1(JP.)

..... his thought provoking and learned arguments asserted that a mistake apparent from record does exist in the order of the tribunal ..... contravention of the relevant provisions of law constitutes a mistake apparent from record and hence rectifiable under section 254 2 of ..... law as having been passed without jurisdiction constitutes a mistake apparent from record rectifiable under section 254 2 of the act .....

Assistant Commissioner of Vs. Topsel (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)56ITD187(Kol.)

..... completion of regular assessment or reassessment rectification under s 154 mistake apparent order passed under s 132 5 not in accordance with ..... been there on record should indeed give rise to a mistake apparent from record in view of this he directed the assessing ..... a was not justified in holding that there was a mistake apparent from record according to the id departmental representative the seized .....

Morse Vs. Republican Party of VA.

Court: US Supreme Court

..... candidates are selected in primary elections which are admittedly subject to the preclearance requirement apparently alabama and virginia are the only two states covered by the act that authorize ..... amendment permits the prohibition of obscenity see e g freedman v maryland 2ju8tice breyer apparently thinks that the first amendment concerns raised by appellees are minimal because many activities .....

Missouri Vs. Jenkins

Court: US Supreme Court

..... j concurring in judgment th e parties have now joined forces apparently for the purpose of extracting funds from the state treasury ..... court did not mean by an intradistrict violation what the court apparently means by it today the district court meant that the ..... printing those portions of the record bearing on an issue not apparently before us and while respondents seemingly gave some thought to the .....

Sushila Devi Vs. Commissioner of Income-tax and ors.

Court: Allahabad

Reported in: (1995)127CTR(All)22; [1995]214ITR137(All); [1995]80TAXMAN117(All)

..... commissioner holding that the mistake should be treated as a mistake apparent on the face of the record against this the department preferred ..... exercise of this power of rectification if there is a mistake apparent on the face of the record that could always be corrected ..... applied for rectification refusal to rectify such a mistake which is apparent on the face of the record cannot be justified the rate .....

Seminole Tribe of FlA. Vs. Florida

Court: US Supreme Court

..... said nothing on the subject and it was this very silence that occasioned some though apparently not widespread dispute among the framers and others over whether ratification of the constitution ..... sovereign immunity against any congressional action to the contrary nor would there have been any apparent justification for any such argument since no clause in the proposed and ratified constitution even .....

Dhanoolal and Sons Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD426(Kol.)

..... in rejecting the assessee s application under section 154 when the mistake was very much apparent from the record and when the certificate under consideration was filed along with application under ..... has filed the certificate subsequently along with application under section 154 and the mistake was apparent from record neither the assessing officer nor the cit a entertained the evidence and rectified .....