Erroneous - Judgment Search Results

Earnshaw Vs. United States

Court: US Supreme Court

earnshaw v united states 146 u s 60 1892 u s supreme court earnshaw v united states 146 u s...

Earnshaw Vs. Cadwalader

Court: US Supreme Court

earnshaw v cadwalader 145 u s 247 1892 u s supreme court earnshaw v cadwalader 145 u s 247 1892...

Sahara India Mutual Benefit Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... of the interest then such a failure may render an order erroneous but that by itself in the absence of any other material ..... cit can assume the jurisdiction under section 263 is that such erroneous order should be prejudicial to the interest of revenue and therefore ..... the reasons for which the order of the ao is considered erroneous and prejudicial to the interest of the revenue the power conferred .....

Rubab M. Kazerani Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)97TTJ(Mum.)698

..... facts or an incorrect application of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the principles of natural justice ..... invoked jurisdiction under section 263 by mentioning that the assessment order under revision is grossly erroneous and prejudicial to the interest of the revenue because the correctness of the valuation report .....

Ms. Rubab M. Kazerani Vs. the Jt. Commissioner of I.T.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)91ITD429(Mum.)

..... judgment of the assessing officer in fixing the amount of valuation of the property similarly erroneous judgment means one rendered according to course and practice of court but contrary to ..... invoked jurisdiction under section 263 by mentioning that the assessment order under revision is grossly erroneous and prejudicial to the interest of the revenue because the correctness of the valuation report .....

Saw Pipes Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)94TTJ(Delhi)1036

..... a decision taken without considering the relevant aspects of a particular point would certainly be erroneous and such a decision in favour of the assessee without such consideration would be ..... assessment without conducting an enquiry since the assessments were made legally they cannot be called erroneous consequently there was the absence of second condition and as such the power under section .....

Mrs. Khatiza S. Oomerbhoy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)100ITD173(Mum.)

..... rejected this submission and held that the assessment orders passed by the assessing officer were erroneous and prejudicial to the interests of the revenue he therefore set aside the assessments directing ..... or an incorrect application of law would render the assessing officer s order erroneous the order also becomes erroneous if it is passed without applying the principles of natural justice or .....

Mangali Impex Ltd. and Others Vs. Union of India and Others

Court: Delhi

..... interest payable has not been paid or part paid or erroneously refunded it is only a proper officer who can exercise ..... for demanding customs duty not levied or short levied or erroneously refunded in respect of goods imported are valid irrespective of ..... about the subject matter namely non levy short levy or erroneous refund according to him for determining which officer is competent .....

Smt. N. Sasikala Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2008)115TTJ(Chennai)563

..... passed the assessment order b the order of the ao was erroneous insofar as he had not made any enquiries regarding source of ..... the order to be revised under section 263 should be both erroneous and prejudicial to the revenue are satisfied c the following ..... application of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the principles .....

The Commissioner of Income Tax (Central-ii) Vs. Goetze (India) Limited

Court: Delhi

..... assessing officer had accepted a particular contention or issue without inquiry whatsoever the order was erroneous and prejudicial to the interest of revenue these two decisions were explained in the case ..... record per se justified and mandated further enquiry or investigation but the assessing officer had erroneously not undertaken the same however the said finding must be clear unambiguous and not .....