Apparent - Judgment Search Results

Damodar H. Shah Vs. Assistant Commissioner of Income Tax

Court: Gujarat

Reported in: [2000]245ITR774(Guj)

..... of the assessing authority it was also held that the mistake apparent on the face of an order of assessment may itself ..... jurisdictional fact is the existence of the mistake in the order apparent from the record which entails amendment of the order made under ..... assessment then he on finding that there is no such mistake apparent from the record warranting rectification since the view taken is plausible .....

Deputy Commissioner of Vs. Uttar Pradesh Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... objection of the nature concerned herein certainly amounts to a mistake apparent from the record the decisions reference and relied upon by ..... merits of an appeal it must be deemed to be mistake apparent from record which empowers the tribunal to reopen the appeal ..... and therefore the original order of the tribunal discloses a mistake apparent from the record namely that the assessee was not entitled .....

Hotz Hotels Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: (2001)164CTR(Del)319; [2001]248ITR647(Delhi)

..... interpreting it is an error a fault a misunderstanding a misconception apparent means visible capable of being seen obvious plain it means open ..... the tribunal was not justified in holding that there was mistake apparent on the face of the record in order to bring ..... act power is given to various authorities to rectify any mistake apparent from the record under section 154 of theact in the .....

Arora International Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(73)ECC201

..... power and this power is restricted to rectification of the mistakes apparent from the record calling for amendment of the order rectification means ..... taking out mistakes from a mistake apparent on the record must be an obvious and patent mistake and ..... and a decision which could be characterised as vitiated by error apparent a reveiw is by no means an appeal in disguise .....

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... objection of the nature concerned herein certainly amounts to a mistake apparent from the record the decisions referred and relied upon by the ..... merits of an appeal it must be deemed to be mistake apparent from record which empowers the tribunal to reopen the appeal ..... and therefore the original order of the tribunal discloses a mistake apparent from the record namely that the assesses was not entitled .....

Dy. Cit Vs. U.P. Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2001)79ITD319Luck

..... objection of the nature concerned herein certainly amounts to a mistake apparent from the record the decisions reference and relied upon by ..... merits of an appeal it must be deemed to be mistake apparent from record which empowers the tribunal to reopen the appeal ..... and therefore the original order of the tribunal discloses a mistake apparent from the record namely that the assessee was not entitled .....

Munjal Showa Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... a decision on a debatable point of law is not a mistake apparent from record this view finds support from various decisions including the ..... be investigated cannot be corrected by way of rectification a mistake apparent from the record is one to point out which no elaborate ..... above we have to consider whether there was a patent or apparent mistake in the original order passed by the ao the assessee .....

Dinkar Khindria Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2002)(83)ECC875

..... power and this power is restricted to rectification of the mistakes apparent from the record calling for amendment of the order rectification ..... means taking out mistakes from a mistake apparent on the record must be an obvious and patent mistake ..... that the order of september 1959 was vitiated by error apparent of the kind envisaged by order xlvii rule 1 civil procedure code .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... also been relied upon by the department for the proposition that apparent must be considered as real until it is found that there ..... are reasons to believe that the apparent is not real and the taxing authorities are entitled to look ..... in the sale deeds the consideration recorded in the sale deeds was apparent and it was therefore for the revenue to establish the contrary .....

Lytton Hotel Pvt. Ltd. Vs. Appropriate Authority and ors.

Court: Kolkata

Reported in: [2001]248ITR541(Cal)

..... tax in my view the respondent authority while doubting the bona fides of the agreed apparent consideration between the parties should not approach hypothe tically or pedantically but realistically to put ..... aspect which is above board and importantly amenable to public scrutiny because of public notification apparent undervaluation per se always is not a factor to be presumed the transaction being .....