Erroneous - Year 2002 - Judgments

Sep 16 2002 (TRI)

Jewel of India Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-16-2002

Reported in: (2003)87ITD527(Mum.)

..... completing the assessment the assessing officer had allowed the following claims which were considered erroneous insofar as they were prejudicial to the interest of the revenue ii donation 100 under ..... these certificates also included the amount paid as goodwill therefore the learned cit has erroneously treated goodwill as of capital nature the learned counsel also contended that the provisions of .....

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Jan 11 2002 (TRI)

Jamnadas T. Mehta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Jan-11-2002

Reported in: (2002)81ITD103(Pune.)

..... supervisory jurisdiction it is intended for interference in special cases to counteract orders which are erroneous as well as prejudicial to the interests of the revenue in this context therefore the ..... penalty proceedings the cit assumed jurisdiction under section 263 he found the order of ao erroneous and prejudicial to the interest of revenue for the following two reasons i penalty proceedings .....

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Feb 15 2002 (TRI)

Shyam Biri Works (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: Feb-15-2002

Reported in: (2003)84ITD124(All.)

..... mumbai bench of the itat held whether commissioner was justified in holding assessment order as erroneous and prejudicial to revenue simply because according to him order should have been written ..... and passed regular assessments accordingly therefore finding of cit c that the assessments framed are erroneous and have been passed without proper scrutiny of seized material is absolutely incorrect the .....

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Jun 28 2002 (TRI)

indexco International Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jun-28-2002

Reported in: (2004)88ITD293(Mum.)

..... by the assessing officer in assessment 4 considering the assessments of both the years as erroneous and prejudicial to the interest of the revenue the learned commissioner issued notice under section ..... the facts or incorrect application of law will satisfy the requirements of the order being erroneous in the same category fall order passed without application of the principle of natural justice .....

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Sep 13 2002 (TRI)

Radha Picture Palace Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Sep-13-2002

Reported in: (2004)90ITD220(Coch.)

..... the commissioner is empowered under section 263 to revise the erroneous and prejudicial order passed by the assessing officer if the ..... the commissioner is empowered under section 263 to revise the erroneous and prejudicial order passed by the assessing officer the argument ..... officer for the assessment years 199495 and 1995 96 were erroneous and prejudicial to the interests of the revenue for the .....

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Oct 18 2002 (TRI)

Sri Girdhar Gopal Gulati Vs. Dy. Cit. [Alongwith Ita Nos. 66 and

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: Oct-18-2002

Reported in: (2004)88ITD585(All.)

..... be made basis to hold that the assessment order passed was erroneous the inspector s report with regard to estimate of the ..... is passed without application of mind then such an order is erroneous and prejudicial to the interests of revenue but according to the ..... to make enquiries resulting into passing an assessment order which was erroneous and prejudicial to the interests of revenue 21 the ld counsel .....

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Dec 31 2002 (HC)

Jai Bharath Tanners Vs. Cit

Court: Chennai

Decided on: Dec-31-2002

Reported in: [2003]128TAXMAN880(Mad)

..... view that the order of the assessing officer granting deduction without an enquiry is plainly erroneous and prejudicial to the interests of the revenue 12 learned counsel for the assessee referred ..... the supreme court while considering the question whether the order of the assessing officer is erroneous and prejudicial to the interests of the revenue considered the phrase prejudicial to the interests .....

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Jul 10 2002 (TRI)

Ambica Chemical Products (Regd.) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Vizag

Decided on: Jul-10-2002

Reported in: (2003)86ITD1Visakha

..... thereof with no whisper otherwise in regard thereto while completing the assessment was clearly erroneous and prejudicial to the interest of revenue in the circumstances the cit by virtue ..... includes penalty proceedings and therefore non initiation of penalty proceedings rendered the assessment order erroneous and prejudicial to the interest of revenue in support of such argument the authorised .....

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Feb 15 2002 (HC)

Bajaj Auto Limited Vs. Union of India (Uoi)

Court: Mumbai

Decided on: Feb-15-2002

Reported in: 2002(5)BomCR207; 2002LC798(Bombay); 2003(151)ELT23(Bom)

..... that if at all the respondents considered the refund granted was erroneous then the only course open to the respondents was to invoke ..... the respondents even after granting refund considered the refund to be erroneous on account of unjust enrichment and wanted to keep the ..... the respondents from their obligation to issue notice for recovery of erroneous refund under section 11a of the excise act in the .....

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Jul 16 2002 (TRI)

ion Exchange (India) Ltd. Vs. Commissioner of C. Ex.

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

Decided on: Jul-16-2002

Reported in: (2003)(159)ELT499Tri(Chennai)

..... regard i find that the company on account of their erroneous interpretation filed refund claim for standard type water treatment plant ..... condition and the same has not been denied is clearly erroneous the appellants reiterate when there is no assembly manufacture or ..... that would constitute manufacture the tribunal s order is clearly erroneous the tribunal has not found whether a new product came .....

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