Apparent - Judgment Search Results

Telco Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2001)(135)ELT392Tri(Kol.)kata

..... without considering the others the same amounts to an error apparent on the face of the records and needs rectification for ..... objection of the nature concerned herein certainly amounts to a mistake apparent from the record as stated hereinbefore where the tribunal fails ..... and this power is restricted to rectification of the mistake apparent from the record calling for amendment of the order the .....

Karan and Co. Vs. Itat

Court: Delhi

Reported in: (2001)169CTR(Del)361

..... that court proceedings contrary to record and thus constitute a mistake apparent from the record to this extent the order of the ..... miscellaneous application accepting the revenues plea that there was mistake apparent from record insofar as the tribunals order dated 24 11 ..... proceedings are contrary to record and thus constituted a mistake apparent from record to this extent the order of the tribunal .....

Popular Engineering Co. Vs. Income-tax Appellate Tribunal and anr.

Court: Punjab and Haryana

Reported in: (2001)168CTR(P& H)55; [2001]248ITR577(P& H)

..... order made under section 254 1 suffers from a mistake apparent from the record warranting its rectification under section 254 2 ..... previous order it cannot be held that the mistake is apparent from the record unless there are manifest errors which are ..... merely affirming the conclusion of the appellate assistant commissioner is apparently unmerited 22 the issue deserves to be examined from another .....

M/S. Karan and Co. Vs. Income-tax Appellate Tribunal

Court: Delhi

Reported in: 94(2001)DLT77; 2002(63)DRJ170

..... that court proceedings contrary to record and thus constitute a mistake apparent from the record to this extent the order of the ..... assessment proceedings are contrary to record and thus constituted a mistake apparent from record to this extent the order of the itat ..... it is an error a fault a misunderstanding a misconception apparent means visible capable of being seen easily seen obvious plain .....

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... would fall within the purview of the said expression mistake apparent form the record and needs to be rectified relying upon ..... present appeal centers round the construction of the expression mistake apparent from the record used in section 35 that is why ..... supreme court while interpreting the scope of the expressions mistake apparent from the record has made some observations the said observations .....

Cit Vs. Aruna Luthra

Court: Punjab and Haryana

Reported in: (2001)170CTR(P& H)73

..... arises for consideration iswhen can a mistake be said to be apparent from the record the plain language of the provision suggests ..... court interpret the same provision and take a contrary view the apparent effect of the judgment interpreting the provision is that the ..... fact or law committed by the officer passing the order becomes apparent from the record rectification is not possible if the question .....

Commissioner of Income-tax Vs. Aruna Luthra

Court: Punjab and Haryana

Reported in: [2001]252ITR76(P& H)

..... for consideration is when a mistake can be said to be apparent from the record 11 the plain language of the provision ..... court interpret the same provision and take a contrary view the apparent effect of the judgment interpreting the provision is that the view ..... fact or law committed by the officer passing the order becomes apparent from the record rectification is not possible if the question is .....

Cosmosteels (P) Ltd. and Others Vs. C.C. Calcutta

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2001)(138)ELT660Tri(Kol.)kata

..... error to be rectified in the tribunal s order must be the apparent error from the records and should not be a mistake requiring ..... of reasoning is called for cannot be said to be a mistake apparent from the record in the present proceedings the applicants have claimed ..... debatable point of law or fact cannot be considered as a mistake apparent from the records accordingly we do not find any merits in .....

Bansal Trading Co Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2002)76TTJ(Asr.)234

..... or inaccurately to make an error in interpreting an error a fault understanding as misconception apparent means visible capable of being seen easily seen obvious plain and a mistake which can ..... or elaboration but in the instant case the learned authorised representative could not pinpoint any apparent mistake from the record which can be rectified in this miscellaneous application the assessee has .....

Bansal Trading Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... application under section 254 2 of the it act 1961 the assessee has prayed that mistakes apparent from the record may kindly be rectified the contents of this application are reproduced ..... or elaboration but in the instant case the learned authorised representative could not pinpoint any apparent mistake from the record which can be rectified in this miscellaneous application the assessee has .....