Erroneous - Judgment Search Results

Goyal Iron and Steel Works (India) Vs. Cit

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2002)76TTJAgra578

..... india ltd 1993 203 itr 108 bom the expression erroneous erroneous assessment and erroneous judgment have been defined in black law dictionary ..... is a defect that is jurisdictional in its nature similarly erroneous judgment means one rendered according to course and practice ..... passed by assessing officer cannot be said to be erroneous as mentioned earlier for assuming jurisdiction under section 263 .....

Goyal Iron and Steel Works (India) Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Agra

..... ltd 1993 203 itr 108 bom 15 the expression erroneous erroneous assessment and erroneous judgment have been defined in black law dictionary 6th ..... of superior authority such order cannot be considered to be erroneous the learned counsel relied on the decision of hon ble ..... is a defect that is jurisdictional in its nature similarly erroneous judgment means one rendered according to course and practice of .....

Hem Raj Vijay Kumar and Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)78ITD304(Delhi)

..... that the aforesaid two assessment orders dated 28 11 1988 were erroneous and prejudicial to the interest of revenue notices under section ..... authority and therefore the order could not be considered as erroneous in this connection reliance was placed on the calcutta high ..... granting deduction for interest paid to members of aop was neither erroneous nor prejudicial to the interest of revenue so as to .....

Sangrur Vanaspati Mills Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)80ITD143(Chd.)

..... by the ao dropping proceedings was definitely not sustainable being erroneous and prejuducing to the interest of revenue and cit rightly ..... which manner he considered the order of the ao as erroneous and prejudicial reliance was placed on the following judgments i ..... orders passed dropping the penalties could not be treated as erroneous xxi that maxwell s interpretation of penal actions had advocated .....

Simbhaoli Industries Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)78ITD161(Delhi)

..... passed by the assessing officer under section 143 1 a were erroneous and thus prejudicial to the interests of revenue accordingly by ..... as in his view the orders of the assessing officer were erroneous and prejudicial to the interests of the revenue accordingly he ..... necessary in summary assessment cases therefore when the orders are not erroneous then it cannot be said that they were prejudicial to .....

Anil Aggarwal Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)90TTJ(Chd.)946

..... inasmuch as assessment order dated 1 5 1998 was neither erroneous nor prejudicial to interests of revenue and viewing the issue ..... order passed by the assessing officer cannot be considered as erroneous and as such there was no necessity of learned commissioner ..... commissioner considered the order passed by the assessing officer as erroneous and prejudicial to the interests of the revenue and gave .....

Easley Vs. Cromartie

Court: US Supreme Court

..... dr weber said for example that he had developed those conclusions while under the erroneous impression that the legislature s computer based districting program provided information about racial but ..... simply whether the district court s factual findingthat racial considerations did predominate was clearly erroneous because i do not believe the court below committed clear error i respectfully dissent .....

Canara Bank Vs. National thermal Power

Court: Company Law Board CLB

Reported in: (2002)110CompCas107

..... places an obligation on the party who received a benefit on the erroneous judgment to make restitution to the other party of what he ..... on the party to the suit who received the benefit of the erroneous decree to make restitution to the other party for what he ..... placed in a position which they would have occupied but for the erroneous order in such cases the section also provides for ordering payment .....

La Opala Rg Ltd. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(149)ELT164Tri(Kol.)kata

..... under the provisions of section 11a of the central excise act 1944 proposing recovery of erroneously granted refund the appellant during adjudication as also before the commissioner appeals took number of ..... is not enforceable similarly even if the show cause notice is issued for recovering the erroneous refund within the time limit prescribed under section 11a without setting aside the order granting .....

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... conferment of power or is vitiated by self denial on an erroneous appreciation of the full amplitude of the power is a ..... the regulations the transactions would have to be considered void is erroneous in the absence of there being a consequential provision declaring the ..... of the amount of rebate which had been allowed to them erroneously theassistant collector of central excise by his order dated 15 10 .....