Correctional - Judgment Search Results

Solid and Correct Engineering Works Vs. C.C. and C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)LC614Tri(Mum.)bai

..... for disposal together vide this common order 2 m s solid and correct engineering works hereinafter referred to as sew m s solid steel ..... solmec earth movers equipments rs 1 97 875 m s solid amp correct engineering works rs 2 16 347 he had observed that this ..... earthmovers equipments and rs 2 16 347 against m s solid amp correct engineering works is upheld the penalties imposed upon them under rules .....

Kalindee Rail Nirman (Engineers) Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2003)78TTJ(JP.)653

..... auditors the observation of the learned departmental representative are not correct in respect of various allegations as referred in the ..... remedy of appeal we accordingly hold that the appellant had correctly invoked the jurisdiction for seeking relief before us and ..... 145 while maintaining that the books of account maintained are correct and complete and the profit could alone be estimated .....

Commissioner of Customs, Chennai Vs. Pos Hyundai Steel Mfg.

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

Reported in: (2002)(81)ECC156

..... and bill of entry had only 51 packages which was the correct weight and number of packages therefore the department wanted only ..... 6 98 itself therefore both the authorities have rightly appreciated and correctly noted the facts and found the bill of entry to ..... since exchange rate gross weight bill of lading number were not correctly mentioned and as per the original manifest there were 56 .....

Gouranga Lal Chatterjee and ors. Vs. State of West Bengal

Court: Kolkata

Reported in: [2002]253ITR678(Cal)

..... in the bid document of the private respondent there are certain corrections which have been signed and stamped but they do not ..... inconsequential errors in the bid security of the private respondents were corrected the learned counsel relied on clause 32 of itb and ..... is not an authority for the proposition that a non material correction of an obvious mistake for extending the validity period of bank .....

State of Punjab and anr. Vs. Megh Raj Garg

Court: Punjab and Haryana

Reported in: (2003)134PLR84

..... certificate from the competent authority thereafter on the application of the plaintiff respondent for correction of his date of birth the punjab university on the recommendation of the date ..... ble judges of this court besides a professor and registrar of the university after correction in the matriculation certificate by the panjab university the plaintiff respondent filed representation on .....

Porter Vs. Nussle

Court: US Supreme Court

..... affecting prisoners generally not single incidents that immediately affect only particular prisoners such as corrections officers use of excessive force in support of its position the court cited ..... 1997e a governs only conditions affecting prisoners generally not single incidents such as corrections officers use of excessive force actions that immediately affect only particular prisoners nussle .....

Punjab Communications Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)84ITD505(Chd.)

..... the impugned addition is that the assessing officer was not correct in changing the valuation of closing stock of the assessee ..... valuation of closing stock adopted by the assessee is the correct method of valuation apart from these the various authorities referred ..... method of valuation of closing stock of sub assemblies the correctness whereof has not be questioned or doubted by the authorities .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... of sales made to intermediary concerns were filed they were correct and tallied therefore no addition was made the addition was ..... is a preponderance of probability that this statement was the correct one rather than the second statement given later when the ..... was against the assessee and the conclusions therefore drawn were correct and these pointed to the assessee having earned commission v .....

Utkal Steels Ltd., Utkal Alloys Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Cuttack

Reported in: (2002)82ITD120Ctk

..... not uniform throughout due to which it is not possible to ascertain the correct volume and thereby the correct weight density weight method therefore adoption of this method by the revenue authorities ..... taking inventory of raw materials as well as the finished products is unscientific and not correct at all while preparing inventory the authorities have assumed and surmised certain things that is .....

Joint Cit Vs. Pact Securities and Financial Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)86ITD115(Hyd.)

..... the rejection of accounts when the assessing officer himself has observed that the accounts are correct and complete and in accordance with the guidelines of the institute of chartered accountants of ..... lease adjustment account though the assessing officer has explained the lease terminal adjustment account rather correctly at page 5 of his order according to the counsel for the assessee he erred .....