Erroneous - Judgment Search Results

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 .....

Biru Mal Pyare Lal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... that the inquiry would be necessary or prudent hence the word erroneous would also include a failure to make such inquiry thus ..... find that cit was justified in considering the assessment order as erroneous and prejudicial to the interest of revenue 16 the learned ..... requirement of law is that the assessment order must be considered erroneous and prejudicial to the interest of revenue in order to enable .....

Biru Mal Pyare Lal Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... and consider if the order passed by the assessing officer is erroneous and prejudicial to the interest of the revenue thus there ..... requirement of law is that the assessment order must be considered erroneous and prejudicial to the interest of revenue in order to ..... justified in holding the assessment order of the assessing officer as erroneous insofar as it is prejudicial to the interest of revenue and .....

Biru Mal Pyare Lal Vs. Assistant Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)79ITD169(Chd.)

..... that commissioner was justified in considering the assessment order as erroneous and prejudicial to the interest of revenue the learned counsel ..... of law is that the assessment order must be considered erroneous and prejudicial to the interest of revenue in order to ..... in holding the assessment order of the assessing officer as erroneous insofar as it is prejudicial to the interest of revenue .....

Best and Crompton Engg. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(121)ELT272TriDel

..... person shall pay the amount so determined therefore there being specific provisions for recovery of erroneously refunded amount under provisions of section 11a order for recovery cannot be issued under provisions ..... decision of the collector appeals the issue raised for consideration in this appeal is whether erroneous refunds of excise duty can be recovered only under section 11a of central excise .....

Sterling Construction and Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... facts and an incorrect application of law will make the order erroneous this view is supported by following observations of their lordship ..... the assessing officer it is only when an order is erroneous that the section will be attracted an incorrect assumption of ..... application of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the .....

Srf Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... it cannot be stated that the order of the ao is erroneous and therefore prejudicial to the interest of revenue we have also ..... application of law will satisfy the requirement of the order being erroneous it is further observed that in the same category fall orders ..... say that the allowance of the claim of the assessee was erroneous and that the expenditure was not revenue expenditure but an expenditure .....

Williams Vs. Taylor, Warden

Court: US Supreme Court

..... independent judgment that the relevant state court decision applied clearly established federal law erroneously or incorrectly rather that application must also be unreasonable finally the phrase ..... its independent judgment that the relevant state court decision applied clearly established federallaw erroneously or incorrectly rather that application must also be unreasonable justice stevens turns .....

Malabar Industrial Co. Ltd. Vs. Commissioner of Income Tax

Court: Supreme Court of India

Reported in: (2000)159CTR(SC)1; [2000]243ITR83(SC); [2000]109TAXMAN66(SC)

..... by the assessing officer it is only when an order is erroneous that the section will be attracted an incorrect assumption of ..... application of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the ..... by the assessing officer accepting the same as such will be erroneous and prejudicial to the interests of the revenue rampyari devi .....

Jai Commercial Co. Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)76ITD65(Delhi)

..... finding by the cit assessment order cannot be construed to be erroneous and prejudicial to the interest of revenue thus cancellation of ..... b nanawali submitted that the order of the assessing officer was erroneous and prejudicial to the interest of revenue as such commissioner ..... in these circumstances the cit can regard the order as erroneous and prejudicial to the interest of revenue he can direct .....